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All Journal Jurnal Pengolahan Hasil Perikanan Indonesia Publika Pendas : Jurnah Ilmiah Pendidikan Dasar JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Pengabdian Magister Pendidikan IPA Jurnal Kesehatan Panrita Husada Jurnal Abdi Insani Window of Public Health Journal IKHLAS: Jurnal Pengabdian Dosen dan Mahasiswa JS (Jurnal Sekolah) Al-Musyrif : Jurnal Bimbingan dan Konseling Islam Jurnal Krakatau (Indonesian of Multidiciplinary Journal) Journal of Fisheries & Marine Media Keperawatan: Politeknik Kesehatan Makassar Indonesian Journal of Community Engagement Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Jurnal Sektor Publik
Patmawati
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Journal : JOURNAL OF APPLIED ACCOUNTING AND TAXATION

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Financial Distress, Transfer Pricing, and Inventory Intensity: Their Effects on Tax Avoidance in Mining Companies Akbar, Muhammad Fahrial; Listya, Anisa; Patmawati
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.9239

Abstract

This research aims to examine the effect of financial distress, transfer pricing, and inventory intensity on tax avoidance in mining companies listed on the Indonesia Stock Exchange for the 2020–2023 period. The research sample consists of 84 companies selected using the purposive sampling method with secondary data obtained from the IDX and the official websites of the respective companies. Data analysis was conducted using multiple linear regression with SPSS version 27. The results show that financial distress and transfer pricing have no effect on tax avoidance due to strict government oversight and the high risk of being audited, while inventory intensity affects tax avoidance because inventory related costs can reduce taxable income.
Co-Authors Abdillah, Tegar Abdul Wahid Safar Adriana Monica Sahidu Affan, Mohammad Firza Ahmad Fadhil Yusof Ahmad Raihan Amin Ainun Kurnia Izzata Akbar, M.Rifqi Akbar, Muhammad Fahrial Alfarizi, Mohammad Risko Almacitra Alwi Annisa, Mutiara Lusiana arafah, Salmah Arief Husnanda Triadi Arif, Zainal Azzahra, Aprodita Bambang Sasmita Adi Putra Bintang, Adinda Putri Mutiara Chaeruddin Hasan Desak Made Devi Widyani Desmawini dewi, Dewiyanti Diki Apriansyah Dina Oktaviana Dwitha Nirmala Eka - Sastrawati Elia Misnatul Aeni Endah Yunita Fatmah Afrianty Gobel Gina Sorayya Gozali, Efva Octavina Donata Hakiki, Arista Hamzah, Ruth Samantha Hasna Nirwana Hasni Yusrianti Herdi Nata, M.Zul Husein, Mohamad Akmal Alwi Indah Maya Sari Irfanita Nurhidayah Irma Armelia Saputri Ismawardi Itaqlala, Nabilah Jahan, Rayhan Shah Jihaan Mariza JUPITA Kahar, Yunitra Kamriana Kartika, Fitria KHOIRUNNISA Kiki Adi Kurnia Kurnia, Kiki Adi Kurniawati Lalu Japa Listya, Anisa Mahfiroh, Ririn Md Yasin, Ina Salwany Meitriana, Inggit Miftakhul Ulumiah Muhamad Iqbal Algifari Muhammad Dimas Pratama Arianto Muhammad Isranul Hakim Muriyati Oktaviani Andriani Putra, Alfito Ramadhani, Rizky Rela Sari Renta, Muhammad Prans Panca Reyhan Riska Aprilia Harahap Safitri Putri Derajat Salsabilah Santika, Murni Septiani, Adinda Dwi Shr, Patmawati Sri Indrawati Wahyuni Sri Subekti Suardi Suardi Suardi Sumarmi Tharika, Riska Tjahjaningsih, Wahju Ulinnuha, Kamila Valencia, Marcella Vionita, Virta Wahyuni Amalia Waldan, Raziki Woro Hastuti Satyantini, Woro Wulandari, Poppy Ferbianti Zayn Fuadi, Ahmad