{"data":{"id":485,"url":"https:\/\/repo.xbbh.net\/items\/485","status":"published","type":"thesis","title":"PENGARUH TRANSFER PRICING TERHADAP              PENGHINDARAN PAJAK \n(Studi Empiris Pada Perusahaan Multinasional Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2014 \u2013 2017)","title_alt":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh transfer pricing terhadap penghindaran pajak (tax avoidance). Variabel independen yang digunakan dalam penelitian ini adalah transfer pricing. Sedangkan variabel dependen yang digunakan dalam penelitian ini adalah penghindaran pajak (tax avoidance) yang diukur menggunakan effective tax rate (GAAP-ETR). Populasi dalam penelitian ini berjumlah 15 perusahaan sektor manufaktur multinasional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014-2017. Penentuan sampel penelitian menggunakan metode purposive sampling dan memperoleh sampel sebanyak 9 perusahaan manufaktur multinasional berdasarkan kriteria tertentu. Hasil penelitian menunjukan bahwa transfer pricing berpengaruh tetapi tidak signifikan terhadap penghindaran pajak (tax avoidance).","abstract_alt":null,"creators":[{"role":"author","family_name":"PAJALAUSMAN","given_name":"PASKALIS A.","orcid":null,"national_id":"A1021511RB5015"},{"role":"advisor","family_name":"Nugraha","given_name":"Erik","orcid":null,"national_id":null}],"year":2019,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP BANDUNG","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Kata Kunci : transfer pricing","penghindaran pajak"],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"PAJALAUSMAN, PASKALIS A. (2019) PENGARUH TRANSFER PRICING TERHADAP              PENGHINDARAN PAJAK \n(Studi Empiris Pada Perusahaan Multinasional Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2014 \u2013 2017). UNIVERSITAS SANGGA BUANA YPKP BANDUNG.","documents":[{"name":"COVER.pdf","section":"cover","mime_type":"application\/pdf","size":103909,"sha256":"3b95522b3f691f33ecfa3630f07f6ca9234e91e78a528a9bce2a3e03a1804f52","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/485\/files\/3255\/COVER.pdf"},{"name":"DAFTAR_ISI.pdf","section":"front_matter","mime_type":"application\/pdf","size":10299,"sha256":"81119ca49babf662e369f61142b713f09068b3f5a14d9ebf301aaef8b0085202","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/485\/files\/3256\/DAFTAR_ISI.pdf"},{"name":"Daftar_Pustaka.pdf","section":"bibliography","mime_type":"application\/pdf","size":396946,"sha256":"d04e5d61c16dc7825a9d9f6428827af451bfd3b9901c978caab61f68c8e4c8cd","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/485\/files\/3257\/Daftar_Pustaka.pdf"}],"published_at":"2020-03-06T09:17:22+00:00","updated_at":"2026-10-31T06:36:46+00:00"}}