Pengaruh Harga Transfer dan Kepemilikan Manajerial Terhadap Penghindaran Pajak
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Institusion

Universitas Katolik Musi Charitas

Author

Romer, Evelyn

Subject

HN Social history and conditions. Social problems. Social reform 

Datestamp

2020-07-22 07:11:04 

Abstract :
This study aims to analyze the influence of transfer pricing and managerial ownership of tax avoidance activity by focusing on the manufacturing companies listed in Indonesia Stock Exchange with research period in 2016-2019. The data used in this research are secondary data. The population in this study are manufacturing companies listed in Indonesia Stock Exchange. The sampling selection method used was purposive sampling and obtained 51 companies with total of 125 samples. The analytical tool used in this study was the linear regression analysis. The results of this research showed that transfer pricing has no effect on tax avoidance and the managerial ownership negatively affect tax avoidance. 

File :
EA-2020-1621011-cover.pdf
EA-2020-1621011-abstract.pdf
EA-2020-1621011-complete.pdf
EA-2020-1621011-summary_id.pdf
EA-2020-1621011-tableofcontent.pdf
EA-2020-1621011-chapter1.pdf
EA-2020-1621011-chapter2.pdf
EA-2020-1621011-chapter3.pdf
EA-2020-1621011-chapter4.pdf
EA-2020-1621011-conclusion.pdf
EA-2020-1621011-reference.pdf
EA-2020-1621011-attachment.pdf