Rahmawati, Lia (2024) PERAN MEDIASI SALES GROWTH ATAS PENGARUH THIN CAPITALIZATION, TRANSFER PRICING DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Manufaktur Multinasional yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

This study aims to determine the effect of thin capitalization, transfer pricing and capital intensity on tax avoidance mediated by sales growth. The study was conducted on multinational manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period with a sample of 24 companies. The data used in this study are secondary data. The results of the study indicate that (1) thin capitalization has a positive effect on sales growth. (2) transfer pricing does not affect sales growth. (3) capital intensity has a negative effect on sales growth. (4) thin capitalization has a negative effect on tax avoidance. (5) transfer pricing has a positive effect on tax avoidance. (6) capital intensity has a positive effect on tax avoidance. (7) sales growth has a positive effect on tax avoidance (8) sales growth is able to mediate the effect of thin capitalization on tax avoidance. (9) sales growth is unable to mediate the effect of transfer pricing on tax avoidance. (10) sales growth is unable to mediate the effect of capital intensity on tax avoidance.

Item Type:	Thesis (S1)
Contributors:	Contribution Contributors NIP/NIM Thesis advisor Yulianto, Agus Solikhin 197507222006041004
Additional Information:	Penelitian ini bertujuan untuk mengetahui pengaruh thin capitalization, transfer pricing dan capital intensity terhadap tax avoidance yang dimediasi oleh sales growth. Penelitian dilakukan pada perusahaan manufaktur multinasional yang terdaftar di Bursa Efek Indonesia periode 2018-2022 dengan jumlah sampel 24 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder. Hasil penelitian menunjukkan bahwa (1) thin capitalization berpengaruh positif terhadap sales growth. (2) transfer pricing tidak berpengaruh terhadap sales growth. (3) capital intensity berpengaruh negatif terhadap sales growth. (4) thin capitalization berpengaruh negatif terhadap tax avoidance. (5) transfer pricing berpengaruh positif terhadap tax avoidance. (6) capital intensity berpengaruh positif terhadap tax avoidance. (7) sales growth berpengaruh positif terhadap tax avoidance (8) sales growth mampu memediasi pengaruh thin capitalization terhadap tax avoidance. (9) sales growth tidak mampu memediasi pengaruh transfer pricing terhadap tax avoidance. (10) sales growth tidak mampu memediasi pengaruh capital intensity terhadap tax avoidance.
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User:	LIA RAHMAWATI
Date Deposited:	12 Aug 2024 14:37
Last Modified:	12 Aug 2024 14:37
URI:	http://eprints.untirta.ac.id/id/eprint/40601

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