PENGARUH TRANSFER PRICING, CAPITAL INTENSITY, INSTITUTIONAL OWNERSHIP DAN POLITICAL CONNECTION TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (STUDI PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020)

LEO, MONICA RATU and Daud, Rochmawati and Novriansa, Agil (2022) PENGARUH TRANSFER PRICING, CAPITAL INTENSITY, INSTITUTIONAL OWNERSHIP DAN POLITICAL CONNECTION TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (STUDI PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to empirically examine the effect of transfer pricing, capital intensity, institutional ownership and political connection on tax avoidance. In this study, tax avoidance is proxied by Cash Effective Tax Rate (CETR). The population used in this study is mining sector listed on Indonesia Stock Exchange (IDX) for the 2016-2020 period. The method used for sampling in this study was purposive sampling and obtained 25 companies as samples with 5 years of research period, so the total sample was 125 observations. Analysis of the data used panel data regression analysis technique using STATA version 17 software. The results of Robust Common Effect Model showed that transfer pricing and capital intensity has no effect on tax avoidance, while institutional ownership has a negative effect on tax avoidance, and political connection has a positive effect on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Transfer Pricing, Capital Intensity, Institutional Ownership, Political Connection dan Tax Avoidance
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:	Ms. Monica Ratu Leo
Date Deposited:	01 Sep 2022 03:54
Last Modified:	01 Sep 2022 03:54
URI:	http://repository.unsri.ac.id/id/eprint/78229

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