Skripsi

PENGARUH EFFECTIVE TAX RATE, INTANGIBLE ASSETS, DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING DENGAN ISLAMIC CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI “Studi Empiris Perusahaan Sektor Consumer Cyclical Yang Terdaftar di Indeks Saham Syariah Indonesia Pada Tahun 2021-2024”

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Penilaian

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This study examines the influence of the effective tax rate, intangible assets, and foreign ownership on transfer pricing, with Islamic corporate governance acting as a moderating variable. A quantitative approach was adopted to analyse secondary data and identify 19 companies that have consistently been listed on the Indonesia Islamic Stock Index between 2021 and 2024. Purposive sampling was used to select a total of 76 companies, and the data were analysed using SPSS V.29 and moderated regression analysis. The findings show that the effective tax rate, intangible assets and foreign ownership do not affect transfer pricing, and the moderating role of Islamic corporate governance does not appear to strengthen or weaken the tax avoidance strategy. Keywords: Transfer Pricing, Effective Tax Rate, Intangible Assets, Foreign Ownership, Islamic Corporate Governance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507005558	T183371	T1833712025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

-

Call Number

T1833712025

Publisher

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

Collation

xix, 88 hlm.; ilus,; tab, 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

657.470 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

-

Subject(s)

Prodi Akuntansi
transfer pricing dan akuntansi manajemen

Specific Detail Info

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Statement of Responsibility

SEPTA

Other version/related

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