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Journal : JRAM (Jurnal Riset Akuntansi Multiparadigma)

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Pengaruh Sales Growth Dan Transfer Pricing Terhadap Tax Avoidance Wongsosudono, Corinna; Wati, Widya; Riyan, Rifdah Dara; Siregar, Hasrul; Pardede, Sovia Lolita Apriani; Faridani, Mutia Riska
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 2 (2023): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i2.8417

Abstract

This research aims to determine the effect of tax avoidance. The variables tested in this research are sales growth and transfer pricing as independent variables. The dependent variable used is tax avoidance. The population used in this research is 72 food and beverage companies listed on the Indonesia Stock Exchange 2018-2021. The sample in this research was 9 companies selected based on the purposive sampling method. The data analysis technique used was multiple linear regression analysis. The results of this research show that partial sales growth has a positive effect. Transfer pricing partially has a negative effect. The research conclusion is that simultaneously sales growth and transfer pricing influence tax avoidance.
Co-Authors Abdul Syakur Ahmad Yani T Anam, Amirul Astuti, Trie Wydia Bambang Iswanto Bella, Diana Okta Chairul Amriyah Corinna Wongsosudono Damayanti, Elok Deden Makbuloh Dewi, Anita Candra Efrizal, Wiwin Faridani, Mutia Riska Febriyanti, Nanda Febriyanti, Nanda Hamdani Hamdani Hamzah Hasan, Hamzah Hasrul Siregar Istiqomah, Heti Jahar, Asvira Pebriani Kurniati Marilang Marzuqi, Safwan Muhammad Shuhufi, Muhammad Novianti Novianti Oksiana Jatiningsih Pairin, Yusfrizal Bin Pardede, Sovia Lolita Apriani Raden Mohamad Herdian Bhakti Rahayu, Suciana Ratmono Ratmono, Ratmono Reni Dwi Puspitasari Rini Fatimah, Rini Riyan, Rifdah Dara Sihotang, Hengki Tamando Simanjutak, Magdalena Sri Latifah Syafrimen Syafril Taufik, M Alif Titik Rahayu Yana, Elsy Tri Yana, Elsy Tri Yuana, Eka Ramari Yuberti Yulda, Apri Zahra, Melta Zera, Riswana