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All Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK)
Fitra Wansyah Zuhri
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Economics, Econometrics & Finance

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Determinan Tax avoidance dengan Good Corporate Governance sebagai Variabel Moderasi Fitra Wansyah Zuhri; Iman Indrafana Kusumo Hasbullah
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2241

Abstract

This study aims to determine the profitability, leverage, and transfer pricing on tax avoidance with Good Corporate Governance as a moderating variable in mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling method used is purposive sampling. The total number of observations in this study was 140 samples over five years, comprising 28 companies. The data analysis technique used in this study was moderation analysis using Moderated Regression Analysis (MRA) using SPSS 26 The results of this study indicate that profitability has a negative effect on tax avoidance, leverage and transfer pricing do not affect tax avoidance, and Good Corporate Governance is unable to moderate the influence of profitability and leverage on tax avoidance. Additionally, Good Corporate Governance is able to moderate and strengthen the influence of transfer pricing on tax avoidance.
Co-Authors Iman Indrafana KH