PENGARUH TRANSFER PRICING, CAPITAL INTENSITY, DAN TUNNELING INCENTIVE TERHADAP TAX AVOIDANCE DENGAN FOREIGN OWNERSHIP SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023)

NURDIANTI, SONIA (2024) PENGARUH TRANSFER PRICING, CAPITAL INTENSITY, DAN TUNNELING INCENTIVE TERHADAP TAX AVOIDANCE DENGAN FOREIGN OWNERSHIP SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023). S1 thesis, UNIVERSITAS PGRI MADIUN.

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Abstract

ABSTRAK Sonia Nurdianti. 2024. The Effect of Transfer Pricing, Capital Intensity, and Tunneling Incentive on Tax Avoidance with Foreign Ownership as a Moderating Variable (Case Study of Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2019-2023). Thesis. Accounting Study Program, Faculty of Economics and Business, Universitas PGRI Madiun. Advisor (I) Dr. Anny Widiasmara, S.E., M.Sc., CSRS., Advisor (II) Heidy Paramitha Devi, S.Pd., M.Sc., CSRS. This study aimed to determine the effect of transfer pricing, capital intensity, and tunneling incentives towards tax avoidance with foreign ownership as a moderating variable. This study used secondary data in the form of annual reports of energy sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The population of this study was all energy sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period with a total of 83 companies. The sampling technique used the purposive sampling method so 165 processed data were obtained. The data analysis technique used panel data regression analysis and was processed using the SPSS program. The results of this study are that transfer pricing has no effect towards tax avoidance, capital intensity has an effect towards tax avoidance, tunneling incentive has no effect towards tax avoidance, foreign ownership cannot moderate transfer pricing towards tax avoidance, foreign ownership cannot moderate capital intensity towards tax avoidance, and foreign ownership cannot moderate tunneling incentive towards tax avoidance.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Transfer Pricing, Capital Intensity, Tunneling Incentive, Tax Avoidance, Foreign Ownership
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: SONIA NURDIANTI SONIA
Date Deposited: 30 Sep 2024 06:18
Last Modified: 30 Sep 2024 06:18
URI: http://eprint.unipma.ac.id/id/eprint/1918

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