PENGARUH EFFECTIVE TAX RATE, INTANGIBLE ASSETS, DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING DENGAN ISLAMIC CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI “Studi Empiris Perusahaan Sektor Consumer Cyclical Yang Terdaftar di Indeks Saham Syariah Indonesia Pada Tahun 2021-2024”

AGUSTINI, MAYANG and Soediro, Achmad (2025) PENGARUH EFFECTIVE TAX RATE, INTANGIBLE ASSETS, DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING DENGAN ISLAMIC CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI “Studi Empiris Perusahaan Sektor Consumer Cyclical Yang Terdaftar di Indeks Saham Syariah Indonesia Pada Tahun 2021-2024”. Undergraduate thesis, Sriwijaya University.

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Abstract

This study examines the influence of the effective tax rate, intangible assets, and foreign ownership on transfer pricing, with Islamic corporate governance acting as a moderating variable. A quantitative approach was adopted to analyse secondary data and identify 19 companies that have consistently been listed on the Indonesia Islamic Stock Index between 2021 and 2024. Purposive sampling was used to select a total of 76 companies, and the data were analysed using SPSS V.29 and moderated regression analysis. The findings show that the effective tax rate, intangible assets and foreign ownership do not affect transfer pricing, and the moderating role of Islamic corporate governance does not appear to strengthen or weaken the tax avoidance strategy. Keywords: Transfer Pricing, Effective Tax Rate, Intangible Assets, Foreign Ownership, Islamic Corporate Governance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Transfer Pricing, Effective Tax Rate, Intangible Assets, Foreign Ownership, Islamic Corporate Governance.
Subjects:	H Social Sciences > HG Finance > HG3810-4000 Foreign exchange. International finance. International monetary system H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mayang Agustini
Date Deposited:	01 Sep 2025 08:38
Last Modified:	01 Sep 2025 08:38
URI:	http://repository.unsri.ac.id/id/eprint/183371

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