Pengaruh thin capitalization, transfer pricing dan capital intensity terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi
Info Katalog
File Repositori
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Erliana Banjarnahor
Kata Kunci : Thin Capitalization; Transfer Pricing; Capital Intensity; Institutional ownership; Tax Avoidance
Status Posting : Published
Status : Lengkap
File Repositori
| No. | Nama File | Hal. | Link |
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| 1. | 2024_TS_MAK_123012201062_Halaman-Judul.pdf | 13 | |
| 2. | 2024_TS_MAK_123012201062_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2024_TS_MAK_123012201062_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2024_TS_MAK_123012201062_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_TS_MAK_123012201062_Lembar-Pengesahan.pdf | 5 | |
| 6. | 2024_TS_MAK_123012201062_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_TS_MAK_123012201062_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2024_TS_MAK_123012201062_Bab-1.pdf | 15 | |
| 9. | 2024_TS_MAK_123012201062_Bab-2.pdf | 31 |
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| 10. | 2024_TS_MAK_123012201062_Bab-3.pdf |
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| 11. | 2024_TS_MAK_123012201062_Bab-4.pdf | 8 |
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| 12. | 2024_TS_MAK_123012201062_Bab-5.pdf | 3 | |
| 13. | 2024_TS_MAK_123012201062_Daftar-Pustaka.pdf | 7 | |
| 14. | 2024_TS_MAK_123012201062_Lampiran.pdf |
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P Penelitian ini bertujuan untuk menguji pengaruh thin capitalization, transfer pricing dancapital intensity dengan kepemilikan institusional sebagai moderasi terhadap tax avoidance.Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor keuangan yangterdaftar di Bursa Efek Indonesia (BEI) tahun 2020 - 2022. Variabel dependen yaitu taxavoidance dan variabel independen adalah thin capitalization, transfer pricing dan capitalintensity. Adapun variabel moderasi yang digunakan dalam penelitian ini yaitu kepemilikaninstitusional. Teknik pengumpulan data menggunakan metode purposive sampling dan alatyang digunakan dalam menganalisis adalah metode regresi moderasi data panel. Hasilpenelitian ini menunjukan bahwa thin capitalization tidak berpengaruh terhadap taxavoidance. Transfer pricing berpengaruh positif terhadap tax avoidance. Capital Intensitytidak berpengaruh terhadap tax avoidance. Kepemilikan institusional tidak dapatmemperlemah pengaruh thin capitalization dan capital intensity terhadap tax avoidance.Kepemilikan institusional mampu memperlemah pengaruh positif transfer pricing terhadap taxavoidance.
T This study aims to examine the effect of thin capitalization, transfer pricing and capitalintensity with institutional ownership as a moderation on tax avoidance. The population usedin this study is financing companies listed on the Indonesia Stock Exchange (IDX) in 2020 -2022. The dependent variable is tax avoidance and the independent variable is thincapitalization, transfer pricing and capital intensity. The moderating variable is institutionalownership. The data collection technique uses purposive sampling method and the tool used inanalyzing is panel data moderation regression method. The results of this study indicatethat thin capitalization and capital intensity have no effect on tax avoidance while transferpricing has a positive effect on tax avoidance. Institutional ownership as moderator is notable to weaken the positive influence of thin capitalization and capital intensity on taxavoidance. Institutional ownership weaken the positive effect of transfer pricing on taxavoidance.