ANALISIS PENGARUH TRANSFER PRICING AGGRESSIVENESS DAN THIN CAPITALIZATION TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2014-2016)
Daftar Isi:
- The purpose of this study is to analysis of the influence of transfer pricing aggressiveness and thin capitalization on tax avoidance. The population in this study is a manufacturing company registered on Indonesia Stock Exchange in 2014-2016. The sample was taken by using purposive sampling technique, which means choosed the sample with unrandomly technique by specific criteria. The selected companies which are sampled in this study were 87 companies. This study are uses panel data regression. The result of this study showed that transfer pricing aggressiveness is not influence on tax avoidance, because the companies in this study is local companies which never transaction with other foreign companies, Meanwhile, thin capitalization is influence on tax avoidance because the manufacturing company which registered on IDX is more use debs rather than their quantity to the source of their financial.