<> <http://www.w3.org/2000/01/rdf-schema#comment> "The repository administrator has not yet configured an RDF license."^^<http://www.w3.org/2001/XMLSchema#string> .
<> <http://xmlns.com/foaf/0.1/primaryTopic> <http://katalog.ukdw.ac.id/id/eprint/9016> .
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<http://katalog.ukdw.ac.id/id/eprint/9016> <http://purl.org/dc/terms/title> "PENGARUH TRANSFER PRICING DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP PENGHINDARAN PAJAK"^^<http://www.w3.org/2001/XMLSchema#string> .
<http://katalog.ukdw.ac.id/id/eprint/9016> <http://purl.org/ontology/bibo/abstract> "Penelitian ini bertujuan untuk mengkaji pengaruh transfer pricing dan ketidakpastian lingkungan terhadap penghindaran pajak pada perusahaan multinasional yang terdaftar pada Bursa Efek Indonesia (BEI) periode tahun 2017-2022. Metode yang digunakan untuk menentukan sampel adalah purposive sampling, dan terpilih 10 perusahaan sebagai sampel dengan total 60 data sampel. Transfer pricing diukur dengan piutang usaha pihak berelasi dan ketidakpastian lingkungan menggunakan koefisien variasi penjualan untuk menghitung volatilitas penjualan sedangkan penghindaran pajak diukur dengan CTA dengan menggunakan dua proxy yaitu Accounting ETR (CTA1) dan CTA 2. Hasil penelitian ini menunjukkan bahwa (1) transfer pricing memiliki pengaruh positif terhadap penghindaran pajak; (2) ketidakpastian lingkungan tidak memiliki pengaruh signifikan terhadap penghindaran pajak. Penelitian ini turut mempertimbangkan variabel kontrol yang terdiri dari Leverage, Ukuran Perusahaan (Size), dan Return on Assets (ROA)."^^<http://www.w3.org/2001/XMLSchema#string> .
<http://katalog.ukdw.ac.id/id/eprint/9016> <http://purl.org/dc/terms/date> "2024-07-27" .
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