Salsabilla, Faizah Maulanda (2025) DAMPAK TRANSFER PRICING, KEPEMILIKAN ASING, INCOME SMOOTHING, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023. Undergraduate thesis, Universitas Pembangunan Nasional "Veteran" Jawa Timur.
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Abstract
This study aims to examine the effect of transfer pricing, foreign ownership, income smoothing, and thin capitalization on tax avoidance practices in mining companies listed on the Indonesia Stock Exchange during the period 2019–2023. A quantitative approach was used in this research. The sample was selected using purposive sampling, resulting in 21 companies with a total of 105 observations. The analysis was conducted using panel data regression with EViews version 13. The results show that income smoothing and thin capitalization have a negative effect on tax avoidance. However, transfer pricing and foreign ownership do not have a significant effect on tax avoidance. These findings are expected to serve as a consideration for policymakers and companies in managing tax strategies more wisely.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Faizah Maulanda Salsabilla | ||||||||
| Date Deposited: | 20 Jun 2025 03:42 | ||||||||
| Last Modified: | 20 Jun 2025 03:42 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/38664 |
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