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All Journal JAKBS Jurnal Akuntansi Keuangan Dan Perpajakan
Dinar Ambarita
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Economics, Econometrics & Finance

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Pengaruh Pertumbuhan Penjualan, Leverage dan Transfer Pricing Terhadap Tax Avoidance Asri Fadilah; Dinar Ambarita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to determine the effect of sales growth, leverage and transfer pricing on tax avoidance. The type of research used is quantitative research using secondary data obtained from www.idx.co.id and the websites of each company. The sample method used in this research was 10 companies with an observation period of 5 years in the 2018-2022 time period and the number of financial reports sampled in this research was 50. The analytical tool used in this research was analysis with the help of the Eviwers version 10 program. The results of the research conducted show that sales growth, leverage and transfer pricing influence tax avoidance. Meanwhile, sales growth has no effect on tax avoidance, leverage has an effect on tax avoidance and transfer pricing has no effect on tax avoidance.
Pengaruh Perencanaan Pajak, Kebijakan Utang dan Struktur Modal Terhadap Nilai Perusahaan Avita Kirani Putri; Dinar Ambarita
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i3.290

Abstract

This study aims to analyse the effect of tax planning, debt policy and capital structure on firm value. The population used in this study are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) with a period of 2019-2023. The research method used, namely quantitative research methods with panel data regression techniques and the type of data used in this study is secondary data, which is obtained indirectly by collecting financial reports and annual reports from Consumer Non-Cyclicals companies in 2019-2023 published on the IDX website or the official website of each company. This research is based on signal theory. The data collection technique used is the documentation method and literature study. The sample determination method uses purposive sampling method, with several predetermined criteria, there are 21 company samples from 125 company populations, and the observation results include 105 research data for five years in the 2019-2023 period. The independent variables used in this study, namely Tax Planning (X1), Debt Policy (X2) and Capital Structure (X3), and the dependent variable, namely Firm Value (Y). The data analysis method uses panel data regression analysis and hypothesis testing with a significant level of 5%. The results showed that the best model was the Fixed Effect Model (FEM). Based on the results of this study, simultaneously Tax Planning, Debt Policy, and Capital Structure affect Firm Value. Then, partially the results of this study indicate that Tax Planning and Capital Structure affect Firm Value, while Debt Policy has no effect on Firm Value.
Co-Authors Asri Fadilah Avita Kirani Putri