Article Per Year (5 Year)
p-Index From 2020 - 2025
1.286
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal STIE Semarang (Edisi Elektronik) PROFICIO: Jurnal Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Rachmawati Meita Oktaviani
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

 1 
Pengaruh Transfer Pricing, Profitabilitas, dan Leverage Terhadap Tax Avoidance pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Risma Namira Ivano; Cahyani Nuswandari; Rachmawati Meita Oktaviani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9481

Abstract

Tax avoidance is a common practice carried out by companies to reduce their tax liabilities using methods that are still within legal limits. The purpose of this study is to analyze the influence of transfer pricing, profitability, and leverage on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the period 2019-2023. This study is motivated by the importance of tax revenue from the energy sector and the inconsistency of findings in previous studies. The approach used in this study is quantitative, utilizing secondary data obtained from companies' annual financial reports. The sampling method employed is purposive sampling, resulting in a final sample of 18 companies over a five-year observation period with 60 units of analysis. Analysis was conducted using multiple linear regression after classical assumption tests were satisfied. The results of the study indicate that transfer pricing and profitability significantly influence tax avoidance, whereas leverage does not significantly influence tax avoidance. These findings support agency theory, which explains that managers have incentives to minimize tax burdens to increase company value.
Co-Authors Anggraeni, Novia Aquinia, Ajeng Cahyani Nuswandari Ceacilia Srimindarti Hardiyanti, Widhian Maria Goreti Kentris Indarti Noorjannah Vira Astuti Pancawati Hardiningsih Resza Dian Handayani Risma Namira Ivano SUNARTO