relation: https://eprints.untirta.ac.id/44429/
title: PENGARUH TRANSFER PRICING, INSENTIF PAJAK, THIN CAPITALIZATION TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
creator: Syafitri Muhayati, Ratu
subject: HC Economic History and Conditions
description: 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.
date: 2023
type: Thesis
type: NonPeerReviewed
format: text
language: en
identifier: https://eprints.untirta.ac.id/44429/1/Ratu%20Syafitri%20Muhayati_7774200030_01.pdf
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identifier: https://eprints.untirta.ac.id/44429/2/Ratu%20Syafitri%20Muhayati_7774200030_05.pdf
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identifier: https://eprints.untirta.ac.id/44429/3/Ratu%20Syafitri%20Muhayati_7774200030_03.pdf
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identifier: https://eprints.untirta.ac.id/44429/4/Ratu%20Syafitri%20Muhayati_7774200030_Ref.pdf
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identifier: https://eprints.untirta.ac.id/44429/5/Ratu%20Syafitri%20Muhayati_7774200030_04.pdf
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language: en
identifier: https://eprints.untirta.ac.id/44429/6/Ratu%20Syafitri%20Muhayati_7774200030_Lampiran.pdf
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identifier: https://eprints.untirta.ac.id/44429/7/Ratu%20Syafitri%20Muhayati_7774200030_02.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/44429/11/Ratu%20Syafitri%20Muhayati_7774200030_Fulltext.pdf
identifier:   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.