PENGARUH TRANSFER PRICING DAN THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA MASA PANDEMI COVID-19

SYAQBANIA, ANNISA and Fuadah, Luk Luk (2024) PENGARUH TRANSFER PRICING DAN THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA MASA PANDEMI COVID-19. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to determine the effect of transfer pricing and thin capitalization on tax avoidance with the role of Corporate Social Responsibility (CSR) as a moderating variable. This research data comes from annual reports and sustainability report from each company's website. The analysis was carried out on manufacturing companies listed on the Indonesian Stock Exchange in 2020-2022. Sampling method used purposive sampling to obtain 78 data. Hypothesis testing uses multiple linear regression analysis and MRA with IBM SPSS 25. This research shows that transfer pricing has no effect on tax avoidance. Meanwhile, thin capitalization has a positive effect on tax avoidance. Transfer pricing and thin capitalization together can influence tax avoidance. However, CSR is unable to moderate the influence of transfer pricing and thin capitalization on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Transfer Pricing, Thin Capitalization, Penghindaran Pajak, Corporate Social Responsibility, GRI Standards 2021
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity H Social Sciences > HJ Public Finance > HJ2351 Inflation and taxation H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Annisa Syaqbania
Date Deposited:	20 Mar 2024 01:36
Last Modified:	20 Mar 2024 01:36
URI:	http://repository.unsri.ac.id/id/eprint/141845

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