PENGARUH TAX MINIMIZATION, TAX HAVEN, GOOD CORPORATE GOVERNANCE (GCG), DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)

RAMADINA, DESSVI and Kalsum, Umi (2023) PENGARUH TAX MINIMIZATION, TAX HAVEN, GOOD CORPORATE GOVERNANCE (GCG), DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the effect of tax minimization, tax haven, good corporate governance, and foreign ownership on transfer pricing. This type of research is quantitative with the data technique method used is secondary data. The population in this research is 148 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique in this study used a purposive sampling technique. Based on purposive sampling, 105 samples were obtained in the form of annual reports from 21 manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The data analysis technique used is multiple regression analysis using SPSS version 25 software. The test results show that the tax minimization and good corporate governance variables have no effect on transfer pricing, while the tax haven and foreign ownership variables have an effect on transfer pricing.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Minimization, Tax Haven, Good Corporate Governance, Kepemilikan Asing, Dan Transfer Pricing
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Dessvi Ramadina
Date Deposited:	16 May 2023 02:22
Last Modified:	16 May 2023 02:22
URI:	http://repository.unsri.ac.id/id/eprint/103244

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