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Pengaruh Transfer Pricing dan Profitabilitas terhadap Penghindaran Pajak Perusahaan Publik Sektor Pertambangan di Indonesia

Year: 2022

Type: article

Abstract: This study was conducted to examine the effect of transfer pricing and profitability on tax avoidance. The independent variables used are transfer pricing and profitability. While the dependent variable is tax avoidance as measured by using the effective tax rate (ETR). The population in this study are all mining companies in the energy and raw material sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. Determination of the sample using purposive sampling method and obtained a sample of 140 companies. The results of the study indicate that transfer pricing has a significant negative effect on tax avoidance. While profitability has a positive effect on tax avoidance

Source: Jurnal Akuntansi Manajemen Bisnis dan Teknologi

DOI: 10.56870/ambitek.v2i1.37

Authors: Lovena Christy, Vennecia Julianetta, Alexander Excel, Fiorin Tantya, Stefanie Kristiana, Ita Salsalina

Institution: Maranatha Christian University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4294838180

FWCI: 3.466

Cites: 17

Cited by: 15

Related to: 10