TRANSFER PRICING DAN TAX AVOIDANCE: PERAN FOREIGN OWNERSHIP

TANUJAYA, JERIKHO and Mukhtaruddin, Mukhtaruddin (2024) TRANSFER PRICING DAN TAX AVOIDANCE: PERAN FOREIGN OWNERSHIP. Undergraduate thesis, Sriwijaya University.

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Abstract

Tax avoidance is one of the strategies employed by companies to legally minimize tax burdens by exploiting loopholes in the prevailing tax regulations. Tax avoidance is measured using CETR, which is the ratio of tax expense to pre-tax income. This study examines the relationship between transfer pricing (TP) and tax avoidance (CETR), with foreign ownership (FOROWN) as a moderating variable. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. This research uses a quantitative approach by processing secondary data sources through the IBM SPSS 26 application. The number of samples for this study was 85 samples, which were taken by purposive sampling method and using moderate regression analysis (MRA). The results show that transfer pricing (TP) has a significant negative effect on tax avoidance (CETR) and foreign ownership (FOROWN) strengthens the effect of transfer pricing (TP) on tax avoidance (CETR).

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Transfer Pricing, Tax Avoidance, Foreign Ownership
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:	Jerikho Tanujaya
Date Deposited:	06 Jan 2025 07:06
Last Modified:	06 Jan 2025 07:06
URI:	http://repository.unsri.ac.id/id/eprint/162627

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