PENGARUH TRANSFER PRICING, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE

Nur Alfi Laila Sifai Ghasani · Nurdiono Nurdiono · Yenni Agustina · A. Zubaidi Indra

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

Abstract

The research aims to examine the effect of transfer pricing, leverage, profitability on tax avoidance. the sample in this study was selected using purposive sampling and obtained 140 samples of companies listed on Indonesia Stock Exchange in 2014- 2019 that met the criteria. The result of hypothesis testing with multiple linear regression analysis using the SPSS 23 application show that transfer pricing has not effect on tax avoidance. leverage and profitability has a significant effext with a negative coefficient on tax avoidance.

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1995Managing Legitimacy: Strategic and Institutional Approaches 2012Tax avoidance, tax management and corporate social responsibility 2001Manajemen Keuangan Edisi Kedua 2018PENGARUH TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK 2019Determinants of Corporate Tax Avoidance Strategies among Multinational Corporations in Malaysia 2020Pengaruh Transfer Pricing dan Sales Growth Terhadap Tax Avoidance dengan Profitabilitas Sebagai Variabel Moderating 2017The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups 2018The influence of tax, tunneling incentive, and bonus mechanisms on transfer pricing decision in manufacturing companies

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