Pengaruh Transfer Pricing dan Thin Capitalization terhadap Pemanfaatan Tax Haven
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Institusion

Universitas Katolik Musi Charitas

Author

Riana, Jefi

Subject

HB Economic Theory 

Datestamp

2020-07-29 02:51:50 

Abstract :
This study aims to examine the effect of transfer pricing and thin capitalization on tax haven utilization in manufacturing companies in 2016-2018. This research uses Agency Theory. This study uses a purposive sampling technique with a sample of manufacturing companies in 2016-2018, companies that have complete data and companies that have subsidiaries in tax haven countries. Finally, obtained 77 samples of manufacturing companies. Data are collected by downloading the annual report of the manufacturing company. The statistical method uses Wald Testing and Logistic Regression Analysis. The results of this study indicate that transfer pricing has a negative effect on tax haven utilization. Meanwhile, thin capitalization has no effect on tax haven utilization. Keyword : transfer pricing, thin capitalization, tax haven utilization 

File :
EA-2020-1621103-cover.pdf
EA-2020-1621103-abstract.pdf
EA-2020-1621103-complete.pdf
EA-2020-1621103-summary_id.pdf
EA-2020-1621103-tableofcontent.pdf
EA-2020-1621103-chapter1.pdf
EA-2020-1621103-chapter2.pdf
EA-2020-1621103-chapter3.pdf
EA-2020-1621103-chapter4.pdf
EA-2020-1621103-conclusion.pdf
EA-2020-1621103-reference.pdf
EA-2020-1621103-attachment.pdf