Sukowati, Egi Mulia Asa (2024) Pengaruh Harga Transfer, Pertumbuhan Penjualan, dan Manajemen Laba terhadap Penghindaran Pajak dengan Kepemilikan Institusional sebagai Variabel Moderasi. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
Tax avoidance is a form of obstacle in the tax collection process. Many developing countries are still threatened by tax avoidance which results in reduced state revenues, so economic growth is hampered. Several factors influence tax avoidance, one of which is transfer pricing, sales growth earnings management, and institutional ownership. This study aims to test and analyze the effect of transfer prices, sales growth, and earnings management on tax avoidance with institutional ownership as a moderating variable. The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This research uses purposive sampling which considers certain criteria that match the research needs. The data analysis technique of this research was carried out using SEM-PLS with the WarpPLS 8.0 test tool. The results showed that transfer pricing and earnings management do not contribute to tax avoidance. However, an increase in sales growth can reduce tax avoidance practices. Institutional ownership cannot moderate the effect of transfer prices, sales growth, and earnings management on tax avoidance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting H Social Sciences > HG Finance |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Egi Mulia Asa Sukowati | ||||||||
| Date Deposited: | 22 Jul 2024 03:30 | ||||||||
| Last Modified: | 22 Jul 2024 03:30 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/26969 |
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