Pengaruh konservatisme akuntansi, struktur modal, intensitas aset tetap, dan transfer pricing terhadap tax avoidance pada perusahaan sektor industri pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2022

Rahmatul Felisya, Suci (2023) Pengaruh konservatisme akuntansi, struktur modal, intensitas aset tetap, dan transfer pricing terhadap tax avoidance pada perusahaan sektor industri pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2022. S1 thesis, AKUNTANSI.

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Abstract

This study aims to determine the effect of accounting conservatism, capital structure, fixed asset intensity, and transfer pricing on tax avoidance. Tax avoidance is a form of tax avoidance made by taxpayers or business entities to reduce or minimize the company's tax burden. The population in this study are mining companies listed on the Indonesia Stock Exchange from 2015-2022. Sampling using purposive random sampling technique. The companies that were selected as the research sample were 13 companies after deducting some of the sampling criteria. The analysis technique in this research uses multiple linear regression. The results of the study show that capital structure and transfer pricing have a significant effect on tax avoidance. Meanwhile, accounting conservatism and fixed asset intensity have no effect on tax avoidance. Keywords: Accounting Conservatism, Capital Structure, Fixed Asset Intensity,Transfer Pricing, Tax Avoidance

Type:	Thesis (S1)
Subjects:	L Education > L Education (General)
Depositing User:	FELISYA
Date Deposited:	15 Sep 2023 02:15
Last Modified:	15 Sep 2023 02:15
URI:	https://repository.unja.ac.id/id/eprint/55590

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