PENGARUH TRANSFER PRICING DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE DAN KONSISTENSINYA DENGAN PRINSIP THE ARM'S LENGTH (ALP) (STUDI PADA PERUSAHAAN MULTINASIONAL DI BURSA EFEK INDONESIA TAHUN 2017-2021)

BELEN, JENNIFER and Kalsum, Umi (2023) PENGARUH TRANSFER PRICING DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE DAN KONSISTENSINYA DENGAN PRINSIP THE ARM'S LENGTH (ALP) (STUDI PADA PERUSAHAAN MULTINASIONAL DI BURSA EFEK INDONESIA TAHUN 2017-2021). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of transfer pricing and return on assets on tax avoidance and its consistency with the principle of The Arm's Length (ALP) as a moderating variable. This study uses a quantitative approach with secondary data types. The population in this study are multinational companies listed on the IDX in 2017-2021. The number of samples in this study were 65 companies obtained using a purposive sampling technique. The results showed that transfer pricing has a negative effect on tax avoidance, return on assets has a negative effect on tax avoidance, and transfer pricing has no relationship when using The Arm's Length (ALP) consistency, while Return On Assets has a relationship when using The Arm's Length (ALP) consistency.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Transfer Pricing, Return On Assets, Tax Avoidance, Prinsip The Arm’s Length (ALP)
Subjects:	H Social Sciences > HC Economic History and Conditions > HC10-1085 Economic history and conditions H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Jennifer Belen
Date Deposited:	02 May 2023 08:20
Last Modified:	02 May 2023 08:20
URI:	http://repository.unsri.ac.id/id/eprint/98774

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