Pengaruh Intensitas Modal dan Transfer Pricing Terhadap Penghindaran Pajak dengan Profitabilitas Sebagai Variabel Moderasi (Studi Pada Perusahaan Sektor Pertambangan Tahun 2019 - 2023).

Sandi, Nova Kris (2024) Pengaruh Intensitas Modal dan Transfer Pricing Terhadap Penghindaran Pajak dengan Profitabilitas Sebagai Variabel Moderasi (Studi Pada Perusahaan Sektor Pertambangan Tahun 2019 - 2023). S1 thesis, Universitas PGRI Madiun.

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Abstract

The Effect of Capital Intensity and Transfer Pricing towards Tax Avoidance with Profitability as a Moderating Variable (Study on Mining Sector Companies in the 2019-2023 Period). This study aimed to provide empirical evidence regarding the effect of capital intensity and transfer pricing towards tax avoidance with profitability as a moderating variable (study on mining sector companies listed on the Indonesia Stock Exchange for the period 2019-2023 period. The population of this study was 63 mining companies in Indonesia. The number of samples in this study was 26 companies determined by purposive sampling. The research method used was a quantitative approach method with multiple linear regression analysis techniques using the SPSS 23 program. The results of this study indicate: capital intensity has a positive and significant effect towards tax avoidance, transfer pricing has a positive and significant effect towards tax avoidance, profitability negatively and significantly moderates the effect of capital intensity towards tax avoidance. Profitability positively and significantly moderates the effect of transfer pricing towards tax avoidance.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Capital Intensity, Transfer Pricing, Tax Avoidance, Profitability
Subjects:	A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	SANDI KRIS NOVA
Date Deposited:	16 Oct 2024 08:24
Last Modified:	16 Oct 2024 08:24
URI:	http://eprint.unipma.ac.id/id/eprint/2525

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