Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Journal of Innovative and Creativity
Natty, Ribka Septiani
Unknown Affiliation
Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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

Found 1 Documents
Search

 1 
Analisis Pengaruh Profitabilitas, Transfer Pricing, dan Green Accounting terhadap Tax Avoidance Natty, Ribka Septiani; Marthinus, Ismail; Sitompul, Grace Orlyn
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the influence of Profitability, Transfer Pricing, and Green Accounting on Tax Avoidance in oil, gas, and coal subsector companies listed on the Indonesia Stock Exchange during 2022–2024. Using a quantitative approach with multiple linear regression, the study analyzes secondary data from audited financial reports. The results show that Profitability and Transfer Pricing significantly and positively affect Tax Avoidance, indicating that firms with higher profits and related-party transactions tend to minimize taxes within legal boundaries. Meanwhile, Green Accounting has no significant effect, suggesting that sustainability disclosures have not yet influenced taxation behavior in this sector. The coefficient of determination indicates that the three variables explain 21.5% of Tax Avoidance, implying that other factors such as leverage, company size, corporate governance, and capital intensity may also play roles. The novelty of this research lies in integrating Green Accounting into the context of Indonesia’s extractive industries. The study concludes that financial and transactional aspects remain the main drivers of Tax Avoidance, while environmental factors are still underrepresented.
Co-Authors Marthinus Ismail