Work

Pengaruh Transfer Pricing, Leverage Dan Profitabilitas Terhadap Tax Avoidance

Year: 2021

Type: article

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.

Source: Jurnal Akuntansi dan Keuangan

DOI: 10.23960/jak.v26i1.269

Authors: Nur Alfi Laila Sifai Ghasani, Nurdiono Nurdiono, Yenni Agustina, A. Zubaidi Indra

Institution: Lampung University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W3203068166

FWCI: 5.877

Cites: 12

Cited by: 17

Related to: 10