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All Journal Economica: Jurnal Ekonomi Islam Aktiva : Jurnal Akuntansi dan Investasi FINANCIAL : JURNAL AKUNTANSI Journal of Contemporary Accounting Shafin: Sharia Finance and Accounting Journal Journal of Accounting and Digital Finance Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi Jurnal Bakti Humaniora Tintamas: Jurnal Pengabdian Indonesia Emas Kurva: Jurnal Ekonomi Manajemen Keuangan dan Bisnis
Arismaya, Anisa Dewi
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Religion Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Shafin: Sharia Finance and Accounting Journal

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Pengaruh Transfer Pricing, Firm Size, Leverage, Sales Growth Terhadap Tax Avoidance dengan Profitability sebagai Variabel Moderating Pada Perusahaan Manufaktur dan Dagang Yang Terdaftar Di JII 70 Tahun 2019-2023 Nur Isnaini; Arismaya, Anisa Dewi
Shafin: Sharia Finance and Accounting Journal Vol. 5 No. 1 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v5i1.18202

Abstract

This research is motivated by the phenomenon of tax avoidance carried out by PT Bentoel Internasional Investama in 2019 which is engaged in manufacturing. This research is a quantitative study that aims to determine the effect of transfer pricing, company size, leverage, sales growth on tax avoidance with profitability as a moderating variable in manufacturing and trading companies listed on the JII 70 years 2019-2023. with the type and source of secondary data obtained from the company's financial statements through the official website of the Indonesia Stock Exchange or the company's official website. The data analysis technique used is panel data regression analysis and MRA which is processed using E-Views 12. The results of this study indicate that transfer pricing, firm size, leverage, sales growth do not significantly affect tax avoidance. Transfer pricing, firm size, leverage, sales growth on tax avoidance cannot be moderated by profitability.
Co-Authors Aimi, Fanny Nurul Azlya, Chalida Nashwa Muhammad Anis, Muhammad Nur Isnaini Raditya Ferdianto Rani, Siti Barokah Satria Avianda Nurcahyo