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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Sumira Anggun
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Economics, Econometrics & Finance

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PENGARUH CORPORATE GOVERNANCE, LEVERAGE, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2019) Sumira Anggun; Silfi Alfiati; Odiatma Fajar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 2 (2021): (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to determine the effect of corporate governanceleverage, and transfer pricing on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange in 2015-2019. The research method used is quantitative research methods. The population of this study is all mining sector companies listed on the Indonesia Stock Exchange in 2015-2019 as many as 40 companies. The sampling technique used is purposive sampling. The total sample is 12 companies. The data analysis technique used was descriptive statistics, classical assumption test, multiple linear regression analysis. The empirical result indicates that corporate governance, leverage have an effect on tax avoidance, and transfer pricing has no effect on tax avoidance.Keywords: Corporate Governance, Leverage, Transfer Pricing, Tax Avoidance
Co-Authors Odiatma Fajar Silfi Alfiati