Pengaruh Transfer Pricing, Kompensasi Rugi Fiskal, Intensitas Modal Dan Kepemilikan Institusional Terhadap Praktik Penghindaran Pajak
Total View This Week0
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Gaol, Winda Normalita Lumban
Subject
657.46 - TAX ACCOUNTING
Datestamp
2024-03-08 07:51:33
Abstract :
Tax avoidance practices is one of the company?s effort to minimize or avoid the tax burden owed for obtaining the maximum profits. This study aims to determine the effect of transfer pricing, fiscal loss compensation, capital intensity and institutional ownership on tax avoidance practices in consumer non-cyclical sector companies listed on the Indonesian Stock Exchange in 2019 to 2022. The population in this study is consumer non-cyclical sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sample obtained 181 financial statement data using purposive sampling method as a sampling technique. Data is tested using multiple linear regression methods. The results show that transfer pricing have affect to tax avoidance pratices, meanwhile the fiscal loss compensation, capital intensity and institutional ownership have not affect to tax avoidance practices. Keywords: tax avoidance practices, transfer pricing, fiscal loss compensation, capital intensity, institutional ownership
Tax avoidance practices is one of the company?s effort to minimize or avoid the tax burden owed for obtaining the maximum profits. This study aims to determine the effect of transfer pricing, fiscal loss compensation, capital intensity and institutional ownership on tax avoidance practices in consumer non-cyclical sector companies listed on the Indonesian Stock Exchange in 2019 to 2022. The population in this study is consumer non-cyclical sector companies listed on the Indonesia Stock Exchange in 2019-2022. The sample obtained 181 financial statement data using purposive sampling method as a sampling technique. Data is tested using multiple linear regression methods. The results show that transfer pricing have affect to tax avoidance pratices, meanwhile the fiscal loss compensation, capital intensity and institutional ownership have not affect to tax avoidance practices. Keywords: tax avoidance practices, transfer pricing, fiscal loss compensation, capital intensity, institutional ownership
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
