PERAN GOOD CORPORATE GOVERNANCE DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK

• Main Author: Aidina Mauliya Zahra, (Author)
• Format: Book
• Published: 2023-01-03.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upnvj.ac.id/22387/2/Abstrak.pdf; http://repository.upnvj.ac.id/22387/16/AWAL.pdf; http://repository.upnvj.ac.id/22387/17/BAB%201.pdf; http://repository.upnvj.ac.id/22387/18/BAB%202.pdf; http://repository.upnvj.ac.id/22387/19/BAB%203.pdf; http://repository.upnvj.ac.id/22387/20/BAB%204.pdf; http://repository.upnvj.ac.id/22387/21/BAB%205.pdf; http://repository.upnvj.ac.id/22387/22/DAFTAR%20PUSTAKA.pdf; http://repository.upnvj.ac.id/22387/10/Riwayat%20Hidup.pdf; http://repository.upnvj.ac.id/22387/11/Lampiran.pdf; http://repository.upnvj.ac.id/22387/15/Hasil%20Plagiarisme.pdf; http://repository.upnvj.ac.id/22387/12/ARTIKEL%20KI%20Aidina%20Mauliya%20Zahra.pdf
• Keywords: HF5601 Accounting

The aim of this research is to find out whether the role of good corporate governance and transfer pricing has an effect on tax evasion with capital intensity and leverage structure as control variables. The data source in this study is the financial statements of manufacturing companies which are published on the Indonesian Stock Exchange website (www.idx.go.id). The population in this study were 45 LQ 45 member companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sample selection used a purposive sampling method with a non- probability sampling technique, and based on the sample criteria it was found that there were 28 companies that met the criteria. The analysis technique used is a multiple linear regression model with a significance level of 5% and uses the Stata 14 MP application to process the data. The results of statistical tests show that audit quality partially has a significant effect on tax evasion. Meanwhile, foreign ownership, independent commissioners, and transfer pricing variables have no significant effect on tax evasion.