KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH TAX MINIMIZATION TERHADAPTRANSFER PRICING(Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsiyang Terdaftar diBursaEfek Indonesia Tahun 2013-2016)
Journal Title: Jurnal Ekobis Dewantara - Year 2018, Vol 1, Issue 2
Abstract
This study aims to determine the effect of the tax minimization ontransfer pricing with audit committee as a moderating variable.This research used secondary data analysis of financial statements or annual reports of companies consumer goods industry sectors listed on the Indonesia Stock Exchange in 2013-2016. By using purposive sampling method, the total amount of samples obtained in this research were 52 from 13companies.Data testing method used is linear regression analysis and moderet regresion analysis (MRA).The results of this research show that tax minimization hasnegativesignificant effect on transfer pricing with significance level of 0,010.Audit committee notable to weaken the relationship between tax minimizationto the transfer pricingwith a significance level of 0.162.
Authors and Affiliations
Ayu Hartina
Keywords
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- EP ID EP647025
- DOI 10.26460/ed_en.v1i2.709
- Views 166
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