Putri Ajeng Waluyo, Kensasi (2023) Pengaruh Debt Covenant, Tunneling Incentive, Dan Program Bonus terhadap Penghindaran Pajak dengan Transfer Pricing. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh debt convenant, tunneling incentive, dan program bonus terhadap penghindaran pajak dengan transfer pricing sebagai variabel mediasi. Penelitian ini menggunakan explanatory research dengan pendekatan kuantitatif. Populasi penelitian ini adalah perusahaan sektor konsumer non siklikal yang tedaftar dalam Bursa Efek Indonesia (BEI) pada tahun 2017-2021. Pengambilan sampel menggunakan purposive sampling dengan total sebanyak 200 data perusahaan. Metode analisis data menggunakan analisis regresi linier berganda dan sobel test. Hasil penelitian menunjukkan bahwa program bonus berpengaruh positif terhadap penghindaran pajak. Di sisi lain, debt convenant dan tunneling incentive tidak berpengaruh terhadap penghindaran pajak. Transfer pricing dapat memediasi pengaruh debt convenant dan program bonus terhadap penghindaran pajak sedangkan, tunneling incentive terhadap penghindaran pajak tidak dapat dimediasi oleh transfer pricing.
English Abstract
This study aims to examine and analyze the effect of debt covenants, tunneling incentives, and bonus programs on tax evasion with transfer pricing as a mediating variable. This study uses explanatory research with a quantitative approach. The population of this study is non-cyclical consumer sector companies that are registered on the Indonesia Stock Exchange (IDX) in 2017-2021. Sampling using purposive sampling with a total of 200 company data. Methods of data analysis using multiple linear regression analysis and Sobel test. The results of the study show that the bonus program has a positive effect on tax evasion. Meanwhile, debt convenant and tunneling incentive have no effect on tax evasion. Transfer pricing can mediate the effect of debt covenants and bonus programs on tax avoidance. Meanwhile, tunneling incentives for tax avoidance cannot be mediated by transfer pricing.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 042301 |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Annisti Nurul F |
| Date Deposited: | 21 Jun 2024 03:37 |
| Last Modified: | 21 Jun 2024 03:37 |
| URI: | http://repository.ub.ac.id/id/eprint/221608 |
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