HARGA TRANSFER, MANAJEMEN LABA DAN PENGHINDARAN PAJAK

Anggraini, Rurri Rathe (2020) HARGA TRANSFER, MANAJEMEN LABA DAN PENGHINDARAN PAJAK. undergraduate thesis, Universitas Muhammadiyah Gresik.

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Halaman Pernyataan Orisinalitas.pdf

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Halaman Pengesahan .pdf

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Lembar Persetujuan Publikasi Karya Ilmiah.pdf

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Halaman Judul.pdf

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Bab 1.pdf

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Bab 5.pdf

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Daftar Pustaka.pdf

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Lampiran.pdf

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Abstract

Penelitian ini bertujuan untuk menguji harga transfer dan manajemen laba terhadap penghindaran pajak. Sampel penelitian berjumlah 42 sampel perusahaan manufaktur pada periode tahun 2016-2018 dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa harga transfer berpengaruh negatif terhadap penghindaran pajak. Manajemen laba tidak memiliki pengaruh yang signifikan terhadap penghindaran pajak.

Item Type: Thesis (undergraduate)
Uncontrolled Keywords: Penghindaran Pajak, Harga Transfer, Manajemen Laba
Subjects: Economic And Business > Accounting
Economic And Business
Divisions: Faculty of Economic and Business > Accounting Study Program
Library of Congress Subject Areas > Accounting Study Program
Accounting Study Program
Depositing User: Rurri Rathe Anggraini
Date Deposited: 18 Sep 2020 01:40
Last Modified: 18 Sep 2020 01:40
URI: http://eprints.umg.ac.id/id/eprint/3983

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