Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi
Gabriel Anderson
Program Studi S1 Akuntansi, Fakultas Ekonomi Universitas Advent Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Does Transfer Pricing Costs and Profitability Impact Tax Avoidance? Gabriel Anderson; Marthinus Ismail
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i2.6826

Abstract

This study is examined with the target information whether there is an impact arising from transfer pricing and returns on assets to tax avoidance. This study uses secondary data that has been collected from the Indonesia Stock Exchange (IDX) in the form of financial reports (annual) for 2019-2021 in the trade, services & investment sector. The sample selection used a purposive sampling method. The results obtained from tests carried out on companies in the trade, service & investment sector, namely, transfer pricing has an impact on the possibility of carrying out tax avoidance with a value of 0.00, return on assets (ROA) has no impact on tax avoidance with a value of 0.053, and transfer pricing and return on assets (ROA) as a distinctive effect on tax avoidance with a value of 0.00. Keywords: Transfer Pricing, Return on Assets, and Tax Avoidance
Co-Authors Marthinus Ismail