PENGARUH TRANSFER PRICING, FOREIGN OWNERSHIP, INSTITUSIONAL OWNERSHIP, DAN POLITICAL CONNECTION TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

PURNAMA, JAKA and Fuadah, Luk Luk (2024) PENGARUH TRANSFER PRICING, FOREIGN OWNERSHIP, INSTITUSIONAL OWNERSHIP, DAN POLITICAL CONNECTION TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

Tax aggressiveness is an act of tax planning that is deliberately carried out by companies to minimize taxable income, aim to reduce tax obligation. The purpose of this study was to examine the effect of transfer pricing, foreign ownership, institutional ownership, and political connections on tax aggressiveness. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) method. The type of data used in this research is secondary data in the form of company annual reports. The research population is multinational companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Sampling was done by using purposive sampling method with a sample of 25 companies. The analytical technique used is Multiple Linear Regression using the SPSS 29 program. The results showed that the variable of institutional ownership has a positive significant effect on tax aggressiveness, while the transfer pricing, foreign ownership and political connection have no effect on tax aggressiveness.

Item Type: Thesis (Undergraduate)
Subjects: H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: JAKA J SUPRIADI
Date Deposited: 05 Sep 2024 02:41
Last Modified: 05 Sep 2024 02:41
URI: http://repository.unsri.ac.id/id/eprint/156716

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