eprintid: 63549
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/06/35/49
datestamp: 2024-02-07 06:39:00
lastmod: 2024-02-07 06:39:00
status_changed: 2024-02-07 06:39:00
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Yonanda Romi Sa’adah, NIM.: 20108040113
title: PENGARUH TRANSFER PRICING DAN FIRM SIZE TERHADAP TAX AVOIDANCE DENGAN AUTOMATIC EXCHANGE OF INFORMATION (AEOI) SEBAGAI VARIABEL MODERASI
ispublished: pub
subjects: eko_akun
divisions: ak_syar
full_text_status: restricted
keywords: Transfer Pricing, Firm Size, Tax Avoidance, Automatic Exchange Of
Information (Aeoi)
note: Pembimbing: Dinik Fitri Rahajeng Pangestuti, S.E., M.AK.
abstract: This research aims to determine the impact of transfer pricing and firm size
on tax avoidance with a moderating variable in the form of automatic exchange of
information (AEoI). The population used in this research is manufacturing and
energy companies listed on the Indonesia Stock Exchange for the period 2017-
2022. Sample selection used the purposive sampling method. The total sample used
in this research was 30 manufacturing and energy companies with a research
period of 6 years. Multiple regression analysis is used to test the relationship
between transfer pricing and firm size variables on tax avoidance and Hierarchical
Regression Analysis (HRA) to test how much the moderating variable strengthens
the influence of the independent variable on the dependent variable. The results
indicate interesting findings related to the selected variables in this study
specifically, transfer pricing and firm size variables exhibit a positive and
significant influence on tax avoidance. The Automatic Exchange of Information
(AEoI) is unable to moderate the impact of transfer pricing on tax avoidance, while
the Automatic Exchange of Information (AEoI) is capable of moderating the
influence of firm size on tax avoidance.
date: 2024-01-16
date_type: published
pages: 128
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS EKONOMI DAN BISNIS ISLAM
thesis_type: skripsi
thesis_name: other
citation:   Yonanda Romi Sa’adah, NIM.: 20108040113  (2024) PENGARUH TRANSFER PRICING DAN FIRM SIZE TERHADAP TAX AVOIDANCE DENGAN AUTOMATIC EXCHANGE OF INFORMATION (AEOI) SEBAGAI VARIABEL MODERASI.  Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/63549/1/20108040113_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/63549/2/20108040113_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf