Pengaruh Transfer Pricing, Thin Capitalization, dan Return On Asset Terhadap Tax Avoidance
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Institusion

Universitas Katolik Musi Charitas

Author

Ferdiani, Pracela Yovita

Subject

HG Finance 

Datestamp

2020-08-28 02:09:05 

Abstract :
The company wants the amount of tax collected is low, one of the actions taken by the company is doing tax avoidance. This study aims to examine the effect of transfer pricing, thin capitalization, and return on asset to tax avoidance. The sample used in study was manufacturing companies listed on the Indonesia Stock Exchange and published annual corporate reports during the 2016-2018 period. Based on the purposive sampling method, the sample was selected by 40 companies so that the total sample was 120 samples. Hypothesis testing is done by using multiple regression analysis. The results show that transfer pricing and return on asset have a negative effect on tax avoidance, while thin capitalization has a positive effect on tax avoidance. Keywords: Transfer Pricing, Thin Capitalization, Return On Asset, Tax Avoidance 

File :
EA-2020-1621065-cover.pdf
EA-2020-1621065-abstract.pdf
EA-2020-1621065-complete.pdf
EA-2020-1621065-summary_id.pdf
EA-2020-1621065-tableofcontent.pdf
EA-2020-1621065-chapter1.pdf
EA-2020-1621065-chapter2.pdf
EA-2020-1621065-chapter3.pdf
EA-2020-1621065-chapter4.pdf
EA-2020-1621065-conclusion.pdf
EA-2020-1621065-reference.pdf
EA-2020-1621065-attachment.pdf