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All Journal Buletin Ekonomi Fundamental Management Journal fundamental management journal
Emerald G. M Tobing
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Buletin Ekonomi

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Pengaruh Transfer Pricing dan Profitabilitas Terhadap Tax Avoidance Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014 - 2018 Elsera Stephanie; Kuncu Saragih; Emerald G. M Tobing
Buletin Ekonomi Vol. 23 No. 2 (2023): ISSN: 1410-3842 Buletin Volume 23 No.2, Oktober 2023
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v8i2.5308

Abstract

The purpose of this study is to find out how the effect of transfer pricing and profitability on tax avoidance. The data used in this study is secondary data with quantitative analysis techniques. The population in this study consisted of 178 manufacturing companies listed on the Indonesia Stock Exchange for a five-year period, from 2014 to 2018. The sample in the study used was purposive sampling. Data processing was carried out using the SPSS version 25 program. Keywords: Transfer Pricing, Profitability, Tax Avoidance
Co-Authors Carolina F. Sembiring Elsera Stephanie Fharel M. Hutajulu Kuncu Saragih Mira Udina Netty Laura Sautman Sinaga Situmorang, Humala Teresa Dortua Hutauruk Trimides Christianto