Mafidah, Michel Adelia Noviani Umroatus Mafidah (2024) Pengaruh Thin Catalzation, Sales Growth, Dan Trasnfer Pricing, Terhadap Tax Avoidance. Undergraduate thesis, UPN "VETERAN" JAWA TIMUR.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
20013010232.-cover.pdf Download (1MB) |
|
Text (Bab 1)
200130102232-bab1.pdf Download (353kB) |
|
Text (Bab 2)
200130102232-bab2.pdf Restricted to Repository staff only until 2026. Download (520kB) |
|
Text (Bab 3)
200130102232-bab3.pdf Restricted to Repository staff only until 2026. Download (455kB) |
|
Text (Bab 4)
200130102232-bab4.pdf Restricted to Repository staff only until 2026. Download (823kB) |
|
Text (Bab 5)
200130102232-bab5.pdf Download (245kB) |
|
Text (Daftar Pustaka)
200130102232-daftarpustaka.pdf Download (251kB) |
|
Text (Lampiran)
200130102232-lampiran.pdf Restricted to Repository staff only until 2026. Download (599kB) |
Abstract
The aim of the research is to test the influence of Thin Capitalization, Sales Growth, and Transfer Pricing Against Tax Avoidance in Property and Real Sector Companies Estate Year 2019-2022. This research uses a quantitative research approach which utilizes secondary data taken from financial reports and business reports continuity. The research sample consisted of 89 property and real estate companies listed on the Indonesian Stock Exchange for the 2019-2022 period. Samples were selected using purposive sampling technique, data collected from 17 sample companies over the 4 year research period. Data analysis uses multiple regression analysis techniques to test the relationship between thin capitalization, sales growth, transfer pricing and tax evasion. The research findings show that these factors has a fairly large negative impact on tax avoidance. Therefore, if the corporation applies a level of responsibility for thin capitalization, sales growth and transfers higher pricing tax avoidance practices, this will effectively prevent the potential for tax avoidance. Keywords: Thin Capitalization, Sales Growth, Transfer Pricing, Tax Avoidance
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | MICHEL ADELIA ADELIA NOVIANI UMROATUS MAFIDAH | ||||||||
| Date Deposited: | 22 Jul 2024 09:32 | ||||||||
| Last Modified: | 22 Jul 2024 09:32 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/27089 |
Actions (login required)
 |
View Item |