PENGARUH TRANSFER PRICING, SALES GROWTH, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2021-2023)

M. Teguh Iman, NIM.: 20108040093 (2025) PENGARUH TRANSFER PRICING, SALES GROWTH, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2021-2023). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to examine the effect of transfer pricing, sales growth and capital intensity on tax avoidance. This study uses a population of manufacturing companies listed on the IDX in 2021-2023 with observation data totaling 117 samples. The technique used is multiple linear regression. The results of this study indicate that transfer pricing and sales growth have no effect on tax avoidance. Meanwhile, capital intensity has a significant effect on tax avoidance. Together transfer pricing, sales growth and capital intensity have no significant effect on tax avoidance.

Item Type: Thesis (Skripsi)
Additional Information / Supervisor: M. Arsyadi Ridha, S.E., M.Sc., AK., CA., ACPA
Uncontrolled Keywords: Transfer Pricing, Sales Growth, Capital Intensity, Tax Avoidance
Subjects: 600 Sains Terapan > 650 Business/Bisnis > 657.42 Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis Islam > Akuntansi Syari'ah (S1)
Depositing User: Muh Khabib, SIP.
Date Deposited: 04 Feb 2025 09:29
Last Modified: 04 Feb 2025 09:32
URI: http://digilib.uin-suka.ac.id/id/eprint/69761

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