Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal Of Management Science (JMAS)

Effect of thin capitalization and transfer pricing on tax avoidance on manufacturing sector multinational company listed on the indonesia stock exchange for the period 2016-2021 Dina Khairuna Siregar; Fitri Nur Rahman; Detty Susilawati
Junal Ilmu Manajemen Vol 6 No 1 (2023): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v6i1.194

Abstract

The purpose of this study was to determine the effect of thin capitalization and transfer pricing on tax avoidance in the multinational manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2021 period partially and simultaneously. The research method used in this study is descriptive with a quantitative approach. The population in this study is the multinational manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2021 period which amounted to 45 companies. The number of multinational manufacturing companies that were sampled in this study was 16 companies. The total sample of research is 96 samples The conclusion of this study is partially thin capitalization has no effect on Tax Avoidance, Transfer Pricing affects Tax Avoidance. Simultaneously Thin Capitalization and Transfer Pricing affect Tax Avoidance.
Co-Authors Afifah, Lailatul Ajwar Subhi Aldo Alif Fisa Pangestu Amalia Amalia Amalia, Aam Amyati, Amyati Andani, Rahmah Anggita Mega Sari Anggraini, Parlitha Antika, Neneng Arofah, Laila Astuti, Nunik Sri Widia Asy'ary, Hilda Melia Azis Kurniawan Budiawan, AA Dandy Yoga Pratama Dandy Yoga Pratama Dery Kurniawan Desfi Rahma Anggraeni Desiyani, Risma Eka Detty Susilawati Diah Permata Sari DIAH PERMATA SARI, DIAH PERMATA Dian Novita Dini Martinda Lestari Evi Zahratunnisa Fahri Fahri Firdaus, Muhamad Rayhan Fitri Nur Rahman Galingging, Nanda Silvia BR Gunawan, Syahrul Hamsanah, Siti Hermawati, Eli Holilah Ibrohim Ibrohim Idayu, Riyanthi Ifat Fadilatunnisa Ilhami, Muhammad Rizky Maulana Ina Khodijah Indra Pangestu Ismiyati Ismiyati Iyah Hamdiyah Safitri Julianti, Nita Kafi, Muhamad Ibnu Leni Rahmadanti LENI TRIANA, LENI Lestari, Dwi Maya Luthfiyah, Siti Mawaddah M. Rudy Hermawan Mahuda, Isnaini Masitoh, Melly Maya Maulana, Farhan Maulana, Mario Maulana, Yozi Heru Megawati Megawati Mohamad Husni Muhamad Anid Hikmanudin Muhammad Anid Hikmanudin Muhammad Hidayat Muhammad Rusydi Wibisono Muntasiro , Fitria Azzahra Muntasiro, Fitria Azzahra Nani Rohaeni Natasyha, Meylan Nita Yulianti, Nita Novi Handayani Nur Atari Oktafianti Nurhidayah, Syarifah Zifa Nurtini, Nurtini Pratama, Dymas Putra Puspita Maelani Puspitasari, Misehelia Kartika Putri, Syifa Nadiyah Putri, Zachika Tenia Retno Wahyuningrum Ria Hindriani Sanda, Ditha Aprilia SINTA USWATUN HASANAH Solihin Suliyasti, Desi Suliyasti, Desy Sunaliyasih, Phuty Dewi Umam, Hairul Uthafiyah, Uthafiyah Venny Octafiani Venny Octafiani Wilmasari, Titin Wulandari, Wiwin Yanti Yanti Yoghi Febriansyah Yoghi Febriansyah Zahran, Aldo Salvero