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All Journal JURNAL EDUKASI NONFORMAL Maspul Journal of Community Empowerment Mahaguru: Jurnal Pendidikan Guru Sekolah Dasar International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Edumaspul: Jurnal Pendidikan
Irman Syarif
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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THE EFFECT OF TRANSFER PRICING , SALES GROWTH AND PROFITABILITY ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE IN ENERGY SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Melita Manurung; Rina Bukit; Irman Syarif
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2923

Abstract

This study aims to analyze the effect of transfer pricing, sales growth and profitability on tax avoidance with the company size pandemic as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange in 2021-2023. This type of research is quantitative which uses secondary data with testing tools in the form of EVIEWS 12, and the sample used was 38 energy sector companies with purposive sampling technique as the sample selection technique. The results of hypothesis testing show that Transfer pricing and sales growth have a positive and significant effect on tax avoidance. Profitability has a negative and significant effect on tax avoidance. Company size significantly moderates the effect of transfer pricing and sales growth on tax avoidance. Company size does not significantly moderate the effect of profitability on tax avoidance.
Co-Authors Arinal Magfirah Dandi Masdin Dedi . Dian Firdiani ELIHAMI, ELIHAMI Ermah Suriani Gusniyati Buhari Hasniar Hasniar Inarmiwati Inarmiwati Indah Hervina Indah Hervina Ismail Ita Sarmita Samad Jusran Jusran Lutfi Wibawa Mahyuddin, Muhammad Junaedi Masnur Masnur Melita Manurung Mohd. Melbourne Muchtar, Achmad Dahlan Muhammad Sukri Pairi Musdalifah Musdalifah Nadar Nadar Nurhafisah Nurhafisah Nurul Fazirah Kasim Puji Yanti Fauziah Rahmat Rahmat Ratna Muhammadiyah Ratna Rina Bukit Rusmawati Rusmawati Saleha Saleha Sry Wahyuni R, Suhardi Suhardi Suharman Suharman Suherman suherman Suherman Suherman Suryani, Aisyah