PENGARUH THIN CAPITALIZATION DAN RELATED PARTY TRANSACTION TERHADAP TAX AVOIDANCE DENGAN VARIABEL MODERASI GOOD CORPORATE GOVERNANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016 - 2021)

SIMANJUNTAK, JUAN MARKUS LIMART and Mukhtaruddin, Mukhtaruddin and Budiman, Anton Indra (2023) PENGARUH THIN CAPITALIZATION DAN RELATED PARTY TRANSACTION TERHADAP TAX AVOIDANCE DENGAN VARIABEL MODERASI GOOD CORPORATE GOVERNANCE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016 - 2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effect of thin capitalization and related party transactions on tax avoidance with the moderating variable good corporate governance. This research is quantitative research with secondary data obtained in the form ofcompanies financial and annual report through the official IDX and the manufacturing companies website. The samples in this study are 25 manufacturing companies listed on the IDX for the 2016 — 2021 period, so the sample obtained are 150 samples. The analysis technique in this study are multiple linear regression and moderated regression analysis (MRA). The results of this study indicate that thin capitalization has a positive effect on tax avoidance. Related party transaction has no effect on tax avoidance. Good corporate governance is not able to moderate the effect of thin capitalization on tax avoidance. Good corporate governance is not able to moderate the effect of related party transactions on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	tax avoidance, thin capitalization, related party transaction, good corporate governance
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Juan Markus Limart Simanjuntak
Date Deposited:	16 Jun 2023 04:54
Last Modified:	16 Jun 2023 04:54
URI:	http://repository.unsri.ac.id/id/eprint/110922

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