Ahmad, Rafiq (2021) Pengaruh Transfer Pricing, Profitabilitas dan Kepemilikan Institusional Terhadap Praktik Penghindaran Pajak (Tax Avoidance). Undergraduate thesis, Universitas Pembangunan Jaya.
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7. Abstract.pdf Download (110kB) |
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Abstract
This study aims to examine the impact of Transfer Pricing, Profitability (ROA), Institutional Ownership on tax avoidance practices (tax avoidance). The population in this study were all companies in the mining sector listed on the Indonesia Stock Exchange (BEI) in 2015-2019 as many as 47 companies. The sample was determined using purposive sampling method, with a sample size of 32 samples consisting of 8 companies that have met the criteria for determining the sample. The data used in this study is secondary data obtained through the Indonesia Stock Exchange (BEI) website for the 2015-2019 period. The results of the research conducted show that Transfer Pricing has a significant effect on Tax Avoidance Practices, Profitability (ROA) has a significant effect on Tax Avoidance Practices, and Institutional Ownership has a significant effect on Tax Avoidance Practices. Simultaneously Transfer Pricing, Profitability (ROA), and Institutional Ownership have a significant effect on Tax Avoidance Practices.
| Item Type: | Karya Tulis Ilmiah (KTI) (Undergraduate) |
|---|---|
| Subjects: | N Fine Arts > NA Architecture |
| Divisions: | Fakultas Humaniora dan Bisnis > Prodi Akuntansi |
| Depositing User: | Mrs Marshanda Adelia Putri |
| Date Deposited: | 26 Feb 2021 02:40 |
| Last Modified: | 03 Jun 2022 07:51 |
| URI: | http://eprints.upj.ac.id/id/eprint/1291 |
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