Open AccessPENGARUH TRANSFER PRICING, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE
Author(s) -
Nur Alfi Laila Sifai Ghasani,
Nurdiono Nurdiono,
Yenni Agustina,
A. Zubaidi Indra
Publication year - 2021
Publication title -
jurnal akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2807-9647
pISSN - 1410-1831
DOI - 10.23960/jak.v26i1.269
Subject(s) - transfer pricing , tax avoidance , profitability index , stock exchange , leverage (statistics) , nonprobability sampling , econometrics , business , linear regression , economics , double taxation , statistics , finance , mathematics , multinational corporation , population , medicine , environmental health
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.