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

Penulis

  • Lovena Christy Universitas Kristen Maranatha
  • Vennecia Julianetta Universitas Kristen Maranatha
  • Alexander Excel Universitas Kristen Maranatha
  • Fiorin Tantya Universitas Kristen Maranatha
  • Stefanie Kristiana Universitas Kristen Maranatha
  • Ita Salsalina Universitas Kristen Maranatha

DOI:

https://doi.org/10.56870/ambitek.v2i1.37

Kata Kunci:

transfer pricing, profitability, tax avoidance

Abstrak

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

Unduhan

Diterbitkan

2022-02-01

Terbitan

Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022

Bagian

Articles

Cara Mengutip

Pengaruh Transfer Pricing dan Profitabilitas terhadap Penghindaran Pajak Perusahaan Publik Sektor Pertambangan di Indonesia. (2022). Jurnal Akuntansi, Manajemen, Bisnis Dan Teknologi, 2(1), 59-69. https://doi.org/10.56870/ambitek.v2i1.37