Alfira Farahiyah (2021) Pengaruh Transfer Pricing Terhadap Kepatuhan Pajak Dengan Pertumbuhan Penjualan Sebagai Variabel Moderasi. Skripsi thesis, UNIVERSITAS AIRLANGGA.
![[img]](https://repository.unair.ac.id/style/images/fileicons/text.png) |
Text (HALAMAN JUDUL)
1. HALAMAN JUDUL.pdf Download (270kB) |
|
Text (ABSTRAK)
2. ABSTRAK.pdf Download (25kB) |
|
Text (DAFTAR PUSTAKA)
3. DAFTAR ISI.pdf Download (168kB) |
|
Text (BAB I)
4. BAB 1 PENDAHULUAN.pdf Download (119kB) |
|
Text (BAB 2)
5. BAB 2 TINJAUAN PUSTAKA.pdf Restricted to Registered users only until 5 July 2024. Download (130kB) | Request a copy |
|
Text (BAB 3)
6. BAB 3 METODE PENELITIAN.pdf Restricted to Registered users only until 5 July 2024. Download (175kB) | Request a copy |
|
Text (BAB 4)
7. BAB 4 HASIL DAN PEMBAHASAN.pdf Restricted to Registered users only until 5 July 2024. Download (97kB) | Request a copy |
|
Text (BAB 5)
8. BAB 5 KESIMPULAN DAN SARAN.pdf Restricted to Registered users only until 5 July 2024. Download (25kB) | Request a copy |
|
Text (DAFTAR PUSTAKA)
9. DAFTAR PUSTAKA.pdf Download (93kB) |
|
Text (LAMPIRAN)
10. LAMPIRAN.pdf Restricted to Registered users only until 5 July 2024. Download (753kB) | Request a copy |
|
Text (PERMOHONAN EMBARGO)
11. PERMOHONAN EMBARGO.pdf Restricted to Registered users only Download (411kB) | Request a copy |
Abstract
This study aims to provide empirical evidence of the effect of transfer pricing on tax compliance with sales growth as a moderating variable. The population used in this study are all non-financial companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The sample used in this study were 1202 observations which were selected using purposive sampling or according to certain criteria. The results of this study indicate that transfer pricing has a negative effect on tax compliance, which means that the higher the intensity of the company doing transfer pricing, the lower the level of corporate tax compliance. On the other hand, the results show that sales growth cannot moderate the effect of transfer pricing on tax compliance. Thus, the results of this study do not support the legitimacy theory which states that companies always try to get legitimacy or good recognition from stakeholders for the sustainability of the company's business.
| Item Type: | Thesis (Skripsi) | ||||||
|---|---|---|---|---|---|---|---|
| Additional Information: | KKB KK-2 A.138-21 Far p | ||||||
| Uncontrolled Keywords: | transfer pricing, tax compliance, sales growth, legitimacy theory | ||||||
| Subjects: | H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue | ||||||
| Divisions: | 04. Fakultas Ekonomi dan Bisnis > Akuntansi | ||||||
| Creators: |
|
||||||
| Contributors: |
|
||||||
| Depositing User: | Tatik Poedjijarti | ||||||
| Date Deposited: | 05 Jul 2021 06:34 | ||||||
| Last Modified: | 05 Jul 2021 06:34 | ||||||
| URI: | http://repository.unair.ac.id/id/eprint/108440 | ||||||
| Sosial Share: | |||||||
Actions (login required)
 |
View Item |