Dwiantowibowo, Primandistya (2023) PENGARUH THIN CAPITALIZATION, CORPORATE SOCIAL RESPONSIBILITY, TRANSFER PRICING, CAPITAL INTESITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Multinasional LQ 45 yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

vi ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Thin Captalization, Corporate Social Responsibility,Transfer Pricing, Capital Intensity, terhadap Tax Avoidance. Objek penelitian yang digunakan dalam penelitian ini adalah seluruh perusahaan multinasional LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2021. Penelitian ini merupakan jenis penelitian kuantitatif dengan model regresi linear berganda. Dalam melakukan pemilihan sampel penelitian ini menggunakan metode purposive sampling sehingga sampel yang memenuhi kriteria didapatkan sebesar 15 perusahaan. Penelitian ini menggunakan data sekunder berdasarkan laporan keuangan perusahaan multinasional LQ45 yang diperoleh dari website Bursa Efek Indonesia. Pengolahan data yang dilakukan menggunakan program aplikasi SPSS 25. Hasil penelitian secara simultan menunjukan bahwa secara bersama-sama variabel Thin Capitalization, Transfer Pricing, dan Capital Intensity berpengaruh terhadap Tax Avoidance. Hasil penelitian secara parsial menunjukan bahwa Corporate Social Responsibility tidak berpengaruh terhadap Tax Avoidance, Thin Capitalization berpengaruh terhadap Tax Avoidance, dan variabel Transfer Pricing berpengaruh terhadap Tax Avoidance dan variabel Capital Intensity berpengaruh terhadap Tax Avoidance. Kata Kunci: Thin Capitalization, Transfer Pricing, Corporate Social Responsibility, Capital Intensity,Tax Avoidance

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Ramdhani, Dadan 197807012009121002 Thesis advisor Ginanjar, Seandy 197602212008121001
Additional Information:	ABSTRACT This study aims to determine the effect of Thin Captalization, Corporate Social Responsibility, Transfer Pricing, Capital Intensity, on Tax Avoidance. The research objects used in this study are all LQ45 multinational companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. This research is a type of quantitative research with multiple linear regression model. In selecting the sample, this research used purposive sampling method so that the sample that met the criteria was obtained by 15 companies. This study uses secondary data based on the financial statements of multinational companies LQ45 obtained from the Indonesia Stock Exchange website. Data processing is carried out using the SPSS 25 application program. The results of the study simultaneously show that together the Thin Capitalization, Transfer Pricing, and Capital Intensity variables have an effect on Tax Avoidance. The results partially show that Corporate Social Responsibility has no effect on Tax Avoidance, Thin Capitalization has an effect on Tax Avoidance, and the Transfer Pricing variable has an effect on Tax Avoidance and the Capital Intensity variable has an effect on Tax Avoidance. Keywords: Thin Capitalization, Transfer Pricing, Corporate Social Responsibility, Capital Intensity, Tax Avoidance
Uncontrolled Keywords:	Keywords: Thin Capitalization, Transfer Pricing, Corporate Social Responsibility, Capital Intensity, Tax Avoidance
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	Primandistya Dwiantowibowo
Date Deposited:	29 May 2023 14:13
Last Modified:	29 May 2023 14:13
URI:	http://eprints.untirta.ac.id/id/eprint/24780

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