Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Vol 2 No 1 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2022

Pengaruh Transfer Pricing dan Profitabilitas terhadap Penghindaran Pajak Perusahaan Publik Sektor Pertambangan di Indonesia

Christy, Lovena (Unknown)
Julianetta, Vennecia (Unknown)
Excel, Alexander (Unknown)
Tantya, Fiorin (Unknown)
Kristiana, Stefanie (Unknown)
Salsalina, Ita (Unknown)

Article Info

Publish Date
01 Feb 2022

Abstract

This study was conducted to examine the effect of transfer pricing and profitability on tax avoidance. The independent variables used are transfer pricing and profitability. While the dependent variable is tax avoidance as measured by using the effective tax rate (ETR). The population in this study are all mining companies in the energy and raw material sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. Determination of the sample using purposive sampling method and obtained a sample of 140 companies. The results of the study indicate that transfer pricing has a significant negative effect on tax avoidance. While profitability has a positive effect on tax avoidance

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Journal Info
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Website

Abbrev

ambitek

Publisher

Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Ambitek journals publish the results of qualitative and quantitative research in the fields of: Accounting Science - Financial Accounting - Management Accounting - Tax and Taxation - Banking Accounting - Government Accounting - Small Business and MSME Accounting - Auditing and Auditing - Cost ...