Pengaruh Intangible Asset, Good Corporate Governance terhadap Transfer Pricing dengan Moderasi Tax Avoidance
Abstract
Studi ini betujuan untuk menilai pengaruh intangible asset dan good corporate governance terhadap transfer pricing dengan tax avoidance sebagai variabel moderating. studi ini menggunakan penelitian deskriptif dan teknik analisis data yaitu, statistik deskirptif, normalitas, multikolinearitas, heteroskedastisitas, autokorelasi, analisis regresi berganda, uji F, dan uji t. Populasi dalam penelitian ini adalah perusahaan-perusahaan pada subsektor makanan dan minuman yang diakui di BEI tahun 2016 sampai dengan tahun 2020. Pengambilan sampel menggunakan teknik purposive sampling, dengan jumlah sebanyak sepuluh perusahaan subsektor makanan dan minuman. Peneliti dapat memperoleh data melalui website resmi atau IDX. hasil penelitian menunjukkan bahwa (1) intangible asset tidak berpengaruh terhadap transfer pricing, (2) dewan direksi tidak berpengaruh terhadap transfer pricing, (3) komisaris independen berpengaruh terhadap transfer pricing, (4) kepemilikan institusional tidak berpengaruh terhadap transfer pricing. (5) komite audit tidak berpengaruh terhadap transfer pricing, (6) tax avoidance tidak berpengaruh terhadap transfer pricing, (7) tax avoidance tidak dapat memoderasi pengaruh intangibel asset terhadap transfer pricing, (8) tax avoidance tidak dapat memoderasi pengaruh dewan direksi terhadap transfer pricing, (9) tax avoidance tidak dapat memoderasi pengaruh komisaris independen terhadap transfer pricing, (10) tax avoidance dapat memoderasi pengaruh kepemilikan institusional terhadap transfer pricing, (11) tax avoidance tidak dapat memoderasi pengaruh komite audit terhadap transfer prici.
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References
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