Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Eduvest - Journal of Universal Studies
Kolondam, Caroline Yoshe
Unknown Affiliation
Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences

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

Found 1 Documents
Search

 1 
The Effect Of Transfer Pricing And Political Connections On Tax Avoidance With Profitability As A Moderating Variable Kolondam, Caroline Yoshe; Permatasari, Intan Kurnia
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1801

Abstract

This study aims to analyze the effect of transfer pricing and political connections on tax avoidance with profitability as a moderating variable. The research method used is quantitative and data analysis techniques using multiple linear regression and MRA. This study uses a sample of multinational manufacturing sector companies listed on the Indonesia Stock Exchange in 2018-2022. The total sample used was 66 companies with a research period of 5 years, namely 2018-2022, so that 330 samples were obtained. The results of this study indicate that the transfer pricing variable has a positive effect on tax avoidance and the profitability variable can moderated relationship between transfer pricing and tax avoidance, while political connections do not affect tax avoidance even with profitability moderation.
Co-Authors Permatasari, Intan Kurnia