Skripsi

PENGARUH THIN CAPITALIZATION, TRANSFER PRICING DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN ISLAMIC CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI “STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI PRIMER YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA PADA TAHUN 2020-2024”

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Penilaian

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This study aims to examine the effect of Thin Capitalization, Transfer Pricing, and Capital Intensity on Tax Avoidance, with Islamic Corporate Governance as a moderating variable. A quantitative approach was employed in analyzing secondary data, selecting 14 companies consistently listed on the Indonesian Sharia Stock Index during the 2020-2024 period. The researchers employed a purposive sampling method with a total sample of 70 and utilized SPSS v.29 as the analysis tool, using moderated regression analysis as the analytical technique. The findings of this study indicate that Thin Capitalization, Transfer Pricing, and Capital Intensity have no effect on Tax Avoidance, and the moderating role of Islamic Corporate Governance has not been proven to strengthen or weaken this tax avoidance strategy.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507005320	T181896	T1818962025	Central Library (References)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1818962025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvi, 98 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Transfer pricing
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

Other version/related

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