Rahmawati, Dewi (2024) Pengaruh Tunneling Incentive dan Kepemilikan Asing terhadap Tax Minimization dengan Transfer Pricing sebagai Variabel Intervening. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.
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Abstract
Dewi Rahmawati (41183403170100)
The Effect of Tunneliing Incentive and Foreign Ownership on Tax Minimization with Transfer Pricing as Intervening Variable
xiv + 92 pages + 20 tables + 3 pictures + 13 attachments
Keywords: tunneling incentive, foreign ownership, tax minimization, transfer pricing.
This study aims to determine the effect of tunneling incentive and foreign ownership on tax minimization with transfer pricing as an intervening variable. The population of this study is energy companies listed on the Indonesia Stock Exchange in 2019-2022 (84 analysis units). Sample selection using purposive sampling method. The analysis method in this research is multiple linear regression analysis with IBM Statistic 25 software, path analysis and sobel test to test transfer pricing in mediating the relationship between tunneling incentive and foreign ownership on tax minimization. The results showed that tunneling incentive has no on effect transfer pricing. Foreign ownership negatively affect transfer pricing. Transfer pricing and tunneling incentive negatively affect ETR or positively affect tax minimization. Foreign ownership has a positive effect on ETR or a negative effect on tax minimization. Transfer pricing does not mediate the relationship between tunneling incentive and tax minimization. Meanwhile, transfer pricing mediates the relationship between foreign ownership and tax minimization.
Bibliography: 90 (2010-2023)
| Item Type: | Thesis (TA, Skripsi, Tesis, Disertasi) (Sarjana (S1)) |
|---|---|
| Contributors/Dosen Pembimbing,NIDN Dosen bisa diakses di LINK https://bit.ly/NIDNdosenunismabekasi: | Contribution Contributors / Dosen Pembimbing NIDN UNSPECIFIED Cahyati, Ari Dewi 0712027901 |
| Keywords / Kata Kunci: | Tunneling Incentive, Kepemilikan Asing, Tax Minimization, Transfer Pricing |
| Subjects: | Akuntansi Keuangan Pajak |
| Faculty: | Fakultas Ekonomi > Akuntansi S1 |
| Depositing User: | Ms. Dewi Rahmawati |
| Date Deposited: | 22 Feb 2024 08:53 |
| Last Modified: | 22 Feb 2024 08:53 |
| URI: | http://repository.umindonesia.ac.id/id/eprint/5084 |
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