?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+TRANSFER+PRICING%2C+PAJAK+TANGGUHAN%2C+DAN+PINJAMAN%0D%0A%0D%0AANTAR+PERUSAHAAN+TERHADAP+TAX+AVOIDANCE%0D%0A%0D%0A(Studi+Empiris+Pada+Perusahaan+Manufaktur+Yang+Terdaftar+Di+Bursa+Efek+Indonesia%0D%0A%0D%0APada+Tahun+2020-2022)&rft.creator=Ivanka+%2C+Maharani+Sayyidina+Zainuddin%09&rft.subject=330+Ekonomi&rft.description=Pajak+merupakan+iuran+wajib+untuk+masyarakat%2C+baik+wajib+pajak+perseorangan+juga+wajib%0D%0Apajak+badan+kepada+negara.+Namun+wajib+pajak+dan+badan+usaha+seringkali+mencari+cara+untuk%0D%0Amengurangi+beban+pajak+yang+harus+mereka+bayar.+Hal+ini+dikarenakan+Indonesia%0D%0Amenggunakan+self+assessment+system+yang+memungkinkan+masyarakat+untuk+melakukan%0D%0Akecurangan+terhadap+perhitungan+beban+pajak+yang+mereka+miliki.+Tindak+kecurangan+tersebut%0D%0Adisebut+dengan+penghindaran+pajak.+Dalam+praktik+penghindaran+pajak+memiliki+beberapa%0D%0Amacam+bentuk+trik+nya%2C+adapun+diantaranya+adalah+transfer+pricing%2C+pajak+tangguhan%2C+dan%0D%0Apinjaman+antar+perusahaan.+Penelitian+ini+bertujuan+untuk+mengetahui+sejauh+mana+variabel%0D%0Aadalah+transfer+pricing%2C+pajak+tangguhan+dan+pinjaman+antar+perusahaan+berpengaruh+terhadap%0D%0Apraktik+penghindaran+pajak+di+Indonesia.+Dari+hasil+beberapa+uji+yang+dilakukan+dalam%0D%0Apenelitian+ini%2C+menyatakan+bahwa+transfer+pricing+dan+pinjaman+antar+perusahaan+tidak%0D%0Aberpengaruh+secara+signifikan+terhadap+penghindaran+pajak.+Sebaliknya%2C+pajak+tangguhan%0D%0Amemiliki+pengaruh+positif+signifikan+terhadap+penghindaran+pajak.%0D%0AKata+kunci%3A+Transfer+Pricing%2C+Pajak+Tangguhan%2C+Pinjaman+Antar+Perusahaan%2C+Penghindaran+Pajak%2C+Pajak.%0D%0A%0D%0ATax+is+a+mandatory+contribution+to+society%2C+both+individual+taxpayers+and+corporate+taxpayers%0D%0Ato+the+state.+However%2C+taxpayers+and+business+entities+often+look+for+ways+to+reduce+the+tax%0D%0Aburden+they+have+to+pay.+This+is+because+Indonesia+uses+a+self-assessment+system+which+allows%0D%0Apeople+to+cheat+in+calculating+their+tax+burden.+This+act+of+fraud+is+called+tax+avoidance.+In+the%0D%0Apractice+of+tax+avoidance+there+are+several+types+of+tricks%2C+some+of+which+are+transfer+pricing%2C%0D%0Adeferred+tax%2C+intercompany+loans.+This+research+aims+to+determine+the+extent+to+which+variables%0D%0Anamely+transfer+pricing%2C+deferred+tax+and+intercompany+loans+influence+tax+avoidance%0D%0Apractices+in+Indonesia.+From+the+results+of+several+tests+carried+out+in+this+research%2C+it+is+stated%0D%0Athat+transfer+pricing+and+intercompany+loans+do+not+have+a+significant+effect+on+tax+avoidance.%0D%0AOn+the+other+hand%2C+deferred+tax+has+a+significant+positive+effect+on+tax+avoidance.%0D%0AKeywords%3A+Transfer+Pricing%2C+Deferred+Taxes%2C+intercompany+loans%2C+Tax+Avoidance%2C+Taxes.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2024-06-03&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85740%2F1%2FABSTRAK%2520-%2520Ivanka%2520Maharani.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85740%2F2%2Fskripsi%2520acc%2520pengesahan%2520-%2520Ivanka%2520Maharani.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F85740%2F3%2FSKRIPSI%2520TANPA%2520PEMBAHASAN%2520-%2520Ivanka%2520Maharani.pdf&rft.identifier=++Ivanka+%2C+Maharani+Sayyidina+Zainuddin+++(2024)+PENGARUH+TRANSFER+PRICING%2C+PAJAK+TANGGUHAN%2C+DAN+PINJAMAN+ANTAR+PERUSAHAAN+TERHADAP+TAX+AVOIDANCE+(Studi+Empiris+Pada+Perusahaan+Manufaktur+Yang+Terdaftar+Di+Bursa+Efek+Indonesia+Pada+Tahun+2020-2022).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F85740%2F