Skripsi

TRANSFER PRICING DAN TAX AVOIDANCE: PERAN FOREIGN OWNERSHIP

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Penilaian

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Tax avoidance is one of the strategies employed by companies to legally minimize tax burdens by exploiting loopholes in the prevailing tax regulations. Tax avoidance is measured using CETR, which is the ratio of tax expense to pre-tax income. This study examines the relationship between transfer pricing (TP) and tax avoidance (CETR), with foreign ownership (FOROWN) as a moderating variable. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. This research uses a quantitative approach by processing secondary data sources through the IBM SPSS 26 application. The number of samples for this study was 85 samples, which were taken by purposive sampling method and using moderate regression analysis (MRA). The results show that transfer pricing (TP) has a significant negative effect on tax avoidance (CETR) and foreign ownership (FOROWN) strengthens the effect of transfer pricing (TP) on tax avoidance (CETR).

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407006937	T162627	T1626272024	Central Library (REFERENCE)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1626272024

Publisher

Indralaya : Prodi Ekonomi Pembangunan, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xiv, 165 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.470 7

Content Type

Text

Media Type

unmediated

Carrier Type

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Edition

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Subject(s)

Akuntansi Pajak
Prodi Ekonomi Pembangunan

Specific Detail Info

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Statement of Responsibility

TUTI

Other version/related

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