Mardiyah, Ainul (2025) PENGARUH TUNNELING INCENTIVE, THIN CAPITALIZATION DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE DENGAN INSTITUTIONAL OWNERSHIP SEBAGAI VARIABEL MODERASI. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effect of tunneling incentive, thin capitalization, and transfer pricing on tax avoidance with institutional ownership as a moderating variable. The population in this study are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) in 2020 - 2023. The method used was purposive sampling with a total sample of 91 research data. The data used in this study are secondary data from annual reports obtained from the IDX website and the company website. Data processing was carried out using the SPSS 25 application program using multiple linear analysis and moderated regression analysis (MRA). The results of this study indicate that tunneling incentive has non effect on tax avoidance, then the thin capitalization variable has a positive effect on tax avoidance, while the transfer pricing variable has no effect on tax avoidance. The results also show that the institutional ownership variables can strengthen the effect of tunneling incentive and institutional ownership variables are unable to moderate the effect of thin capitalization on tax avoidance, while institutional ownership variables are able to weaken the effect of transfer pricing on tax avoidance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh tunneling incentive, thin capitalization, dan transfer pricing terhadap tax avoidance dengan institutional ownership sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020 – 2023. Metode yang digunakan adalah purposive sampling dengan total sampel 91 data penelitian. Data yang digunakan dalam penelitian ini merupakan data sekunder dari laporan tahunan yang didapat dari website BEI dan website perusahaan. Pengolahan data dilakukan menggunakan program aplikasi SPSS 25 dengan menggunakan analisis linier berganda dan moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa tunneling incentive tidak berpengaruh terhadap tax avoidance, selanjutnya variabel thin capitalization berpengaruh positif terhadap tax avoidance, sedangkan variabel transfer pricing tidak berpengaruh terhadap tax avoidance. Hasil penelitian ini juga menunjukkan bahwa variabel institutional ownership mampu memperkuat pengaruh tunneling incentive dan variabel institutional ownership tidak mampu memoderasi pengaruh thin capilatization terhadap tax avoidance, sedangkan variabel institutional ownership mampu memperlemah pengaruh transfer pricing terhadap tax avoidance. | |||||||||
| Uncontrolled Keywords: | Tunneling Incentive, Thin Capitalization, Transfer Pricing, Institutional Ownership, Tax avoidance. | |||||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Ainul Mardiyah | |||||||||
| Date Deposited: | 17 Dec 2025 03:43 | |||||||||
| Last Modified: | 17 Dec 2025 03:43 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/56706 |
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