Pengaruh Mekanisme Transfer Pricing, Ukuran Perusahaan, Kompensasi Eksekutif, Komite Audit, dan Kepemilikan Institusional Terhadap Penghindaran Pajak

Lestari, Putri Puji (2023) Pengaruh Mekanisme Transfer Pricing, Ukuran Perusahaan, Kompensasi Eksekutif, Komite Audit, dan Kepemilikan Institusional Terhadap Penghindaran Pajak. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

This study aims to determine the effect of transfer pricing mechanisms, company size, executive compensation, audit committees, and institutional ownership on tax avoidance. The type of research used in this research is quantitative research using secondary data in the form of financial reports. The analytical method used in this study consisted of classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS version 25. Sampling was carried out using purposive sampling technique. The number of samples in this study were 84 samples from 21 companies in the primary consumer goods sector (Consumer non-cyclicals) listed on the IDX for the 2019-2022 period. Based on the results of tests that have been carried out, the transfer pricing mechanism has a significant negative effect on tax avoidance, while company size has no effect and is not significant on tax avoidance, executive compensation has no effect and is not significant on tax avoidance, audit committee has no effect and is not significant on tax avoidance, and institutional ownership has no effect and is not significant on tax avoidance.

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