Fitriana, Serly Noor (2020) Pengaruh related party transaction, thin capitalization dan multinationality terhadap tax avoidance (studi empiris pada perusahaan sektor manufaktur yang terdaftar di bursa efek indonesia tahun 2015-2018). Sarjana thesis, UMK.

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Abstrak

Penelitian ini bertujuan untuk menguji hubungan Related Party Transaction, Thin Capitalization, dan Multinationality terhadap Tax Avoidance. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Metode pengambilan sampel menggunakan metode purposive sampling yang memperoleh sampel sebanyak 204 perusahaan. Metode statistik yang digunakan adalah analisis regresi linier berganda dengan bantuan pengolahan menggunakan aplikasi SPSS 23. Hasil pengujian dalam penelitian ini menunjukkan bahwa Related Party Transaction-Receivable, Related Party Transaction-Liability, Thin Capitalization, Multinationality dan Ukuran Perusahaan (Size) tidak berpengaruh terhadap tax avoidance. Namun variabel kontrol Profitabilitas berpengaruh negatif terhadap tax avoidance.

Item Type:	Skripsi/ Thesis (Sarjana)
Dosen Pembimbing:	Zuliyati, S. E., M. Si., Ak. Febra Robiyanto, S. E., M. Si., Ak.
Kata Kunci:	Tax Avoidance, Related Party Transaction, Thin Capitalization, Multinationality, Ukuran Perusahaan (Size), Profitabilitas. ABSTRACT This study aims to examine the relationship of Related Party Transaction, Thin Capitalization, and Multinationality to Tax Avoidance. The population which is used in this research registered manufacturing business in IDX the period 2015-2018 . the sampling taken by using purposive sampling which obtained a sample 204 companies. The statistical method used is multiple linier regression analysis with the help of processing using the SPSS 23 application. The result of examing has been done in this research show that Related Party Transaction-Receivable, Related Party Transaction-Liability, Thin Capitalization, Multinationality and Size have no effect on tax avoidance. But, profitability as a control variable has a negative effect on tax avoidance. Keywords: Tax Avoidance, Related Party Transaction, Thin Capitalization, Multinationality, Size, Profitability.
Subjects:	Ilmu-ilmu Sosial > Keuangan
Program Studi:	Fakultas Ekonomi > Akuntansi (S1)
Depositing User:	Mr Firman Al Mubaroq
Date Deposited:	06 Mar 2021 03:45
Last Modified:	06 Mar 2021 03:45
URI:	http://eprints.umk.ac.id/id/eprint/13393

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