PENGARUH TRANSFER PRICING DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL MODERASI (Studi Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Assyauqillah, Annisa Rahmatullail (2024) PENGARUH TRANSFER PRICING DAN CAPITAL INTENSITY TERHADAP EFFECTIVE TAX RATE DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL MODERASI (Studi Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia). Undergraduate thesis, Universitas Muhammadiyah Malang.

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Abstract

This research aims to examine political connection as a moderating variable on the influence of transfer pricing and capital intensity on the effective tax rate. The research population is manufacturing companies listed on the Indonesia Stock Exchange (BEI) using the purposive sampling method to produce a research sample of 62 companies. The analysis technique for this research uses panel data regression tested with the STATA 14.2 program. The results of this research show that transfer pricing and capital intensity influence the effective tax rate. The political connection variable is unable to moderate the influence of transfer pricing and capital intensity on the effective tax rate.

Item Type: Thesis (Undergraduate)
Student ID: 202010170311127
Keywords: Transfer pricing, Capital Intensity, Effective Tax Rate, Political Connection
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HG Finance
Divisions: Faculty of Economics and Business > Department of Accounting (62201)
Depositing User: 202010170311127 rahmatullail77
Date Deposited: 05 Feb 2024 04:08
Last Modified: 03 Jul 2024 04:26
URI: https://eprints.umm.ac.id/id/eprint/3393

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