PENGARUH TRANSFER PRICING, SALES GROWTH, DAN GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK PENGHINDARAN PAJAK (Studi Pada Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Selama Tahun 2018-2020)

HAIRUNNISA, HAIRUNNISA and Ermadiani, Ermadiani and Rahmawati, Meita (2022) PENGARUH TRANSFER PRICING, SALES GROWTH, DAN GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK PENGHINDARAN PAJAK (Studi Pada Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Selama Tahun 2018-2020). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to examine the effect of transfer pricing, sales growth, and good corporate governance on tax avoidance practices. The type of data used in this study is secondary data in the form of financial statements of consumer goods sector companies using quantitative methods. The population in this study is a consumer goods sector company listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The sampling method used was purposive sampling and 90 observations were obtained. Good corporate governance in this study is proxied by institutional ownership, an independent board of commissioners, and an audit committee. The results stated that transfer pricing, an independent board of commissioners, and an audit committees had no effect on tax avoidance practices, sales growth and institutional ownership had a positive and significant effect on tax avoidance practices.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Transfer pricing, Sales growth, Good corporate governance, Kepemilikan institusional, Dewan komisaris independen, Komite audit, dan Penghindaran pajak
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Hairunnisa Hairunnisa
Date Deposited:	22 Sep 2022 07:50
Last Modified:	22 Sep 2022 07:50
URI:	http://repository.unsri.ac.id/id/eprint/79526

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