PENGARUH TRANSFER PRICING DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE DAN KONSISTENSINYA DENGAN PRINSIP THE ARM'S LENGTH (ALP) (STUDI PADA PERUSAHAAN MULTINASIONAL DI BURSA EFEK INDONESIA TAHUN 2017-2021)
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Institusion

Universitas Sriwijaya

Author

BELEN, JENNIFER
Kalsum, Umi

Subject

HC10-1085 Economic history and conditions 

Datestamp

2023-05-02 08:20:18 

Abstract :
This study aims to examine the effect of transfer pricing and return on assets on tax avoidance and its consistency with the principle of The Arm's Length (ALP) as a moderating variable. This study uses a quantitative approach with secondary data types. The population in this study are multinational companies listed on the IDX in 2017-2021. The number of samples in this study were 65 companies obtained using a purposive sampling technique. The results showed that transfer pricing has a negative effect on tax avoidance, return on assets has a negative effect on tax avoidance, and transfer pricing has no relationship when using The Arm's Length (ALP) consistency, while Return On Assets has a relationship when using The Arm's Length (ALP) consistency. 

File :
RAMA_62201_01031181924020.pdf
RAMA_62201_01031181924020_TURNITIN.pdf
RAMA_62201_01031181924020_0203078202_01_front_ref.pdf
RAMA_62201_01031181924020_0203078202_02.pdf
RAMA_62201_01031181924020_0203078202_03.pdf
RAMA_62201_01031181924020_0203078202_04.pdf
RAMA_62201_01031181924020_0203078202_05.pdf
RAMA_62201_01031181924020_0203078202_06_ref.pdf
RAMA_62201_01031181924020_0203078202_07_lamp.pdf