PENGARUH TRANSFER PRICING, RETURN ON ASSET, DAN ARUS KAS OPERASIONAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MULTINASIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020)

WULANDARI, DWI GUSTY and DP, Rina Tjandarkirana and Hidayat, Muhammad (2022) PENGARUH TRANSFER PRICING, RETURN ON ASSET, DAN ARUS KAS OPERASIONAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MULTINASIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020). Undergraduate thesis, Sriwijaya University.

Preview	Text RAMA_62201_01031181823023_0011036502_0209028801_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (3MB) | Preview
	Text RAMA_62201_01031181823023_0011036502_0209028801_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (711kB) | Request a copy
	Text RAMA_62201_01031181823023_0011036502_0209028801_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (857kB) | Request a copy
	Text RAMA_62201_01031181823023_0011036502_0209028801_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (818kB) | Request a copy
	Text RAMA_62201_01031181823023_0011036502_0209028801_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (552kB) | Request a copy
	Text RAMA_62201_01031181823023_0011036502_0209028801_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (461kB) | Request a copy
	Text RAMA_62201_01031181823023.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (3MB) | Request a copy
	Text RAMA_62201_01031181823023_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (5MB) | Request a copy

Abstract

Tax avoidance is one of the methods used by taxpayers to minimize the tax burden by utilizing legal loopholes in tax regulations. This research aimed to find out and analyze the effect of transfer pricing, return on assets, and operating cash flow on tax avoidance. This research focuses on multinational companies listed on the Indonesia stock exchange in 2018-2020. The type of data in this study is secondary data, which is the financial statements of multinational companies obtained from the Indonesia Stock Exchange website. Based on purposive sampling techniques, there are 201 financial statements of multinational companies that meet the criteria. The data analysis used is multiple linear regression using the EViews10 software. The results showed that transfer pricing, return on asset, and operating cash flow had a positive and significant effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Transfer Princing, Return on Asset
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Ms. Dwi Gusty Wulandari
Date Deposited:	13 Apr 2022 05:56
Last Modified:	13 Apr 2022 05:56
URI:	http://repository.unsri.ac.id/id/eprint/69023

Actions (login required)

View Item