Syafitri Muhayati, Ratu (2023) PENGARUH TRANSFER PRICING, INSENTIF PAJAK, THIN CAPITALIZATION TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Master thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
The research aims to find out the impact of transfer pricing, tax incentives, and thin capitalization on tax aggressiveness with the size of the company as a moderation variable on companies listed on the Indonesian Stock Exchange. This research uses secondary data derived from the financial statements of multinational companies listed on the Indonesian Stock Exchange for the years 2017–2021. By using the purposive sampling method. Using the statistical application of MRA (Moderating Regression Analysis) in this SPSS 27 application, analyze the structural model of research and test the hypothesis. The results of this research show that transfer pricing has a negative and insignificant influence on tax aggressiveness, tax incentives have a negative and insignificant influence against tax aggressiveness, and thin capitalization has a negative influence and significant effect on tax aggressiveness, The size of a company can't moderate the influence of transfer pricing on tax aggressiveness; the size of an enterprise cannot moderate a tax incentive's influence on tax aggression; and a company's size can moderate thin capitalization's effect on tax aggressiveness.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Penelitian bertujuan untuk mengetahui pengaruh transfer pricing, insentif pajak, thin capitalization terhadap agresivitas pajak dengan ukuran perusahaan sebagai variabel moderasi pada Perusahaan Yang Terdaftar di Bursa Efek Indonesia Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan Perusahaan Multinasional Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021. Dengan menggunakan teknik pengambilan sampel metode purposive sampling. Dengan menggunakan aplikasi statistic berupa MRA (Moderating Regression Analysis) dengan menggunakan aplikasi SPSS 27 ini untuk menganalisis model struktural penelitian dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa transfer pricing berpengaruh negatif dan tidak signifikan terhadap agresivitas pajak, insentif pajak berpengaruh negatif dan tidak signifikan terhadap agresivitas pajak, thin capitalization berpengaruh negatif dan signifikan terhadap agresivitas pajak, ukuran perusahaan tidak dapat memoderasi pengaruh transfer pricing terhadap agresivitas pajak, ukuran perusahaan tidak dapat memoderasi pengaruh insentif pajak terhadap agresivitas pajak, dan ukuran perusahaan dapat memoderasi pengaruh thin capitalization terhadap agresivitas pajak | |||||||||
| Subjects: | H Social Sciences > HC Economic History and Conditions | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 08-Pascasarjana > 62101-Magister Akuntansi |
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| Depositing User: | Ratu Syafitri Muhayati Muhayati | |||||||||
| Date Deposited: | 13 Dec 2024 14:59 | |||||||||
| Last Modified: | 14 Feb 2025 04:35 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/44429 |
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