Syntax Literate: Jurnal Ilmiah Indonesia
Jurnal Ilmiah Indonesia

Faktor-Faktor yang Mempengaruhi Tax Avoidance pada Perusahaan Manufaktur

Greta Graheni Wisnu (Universitas Tarumanagara Jakarta)
Yuniarwati (Universitas Tarumanagara Jakarta)

Article Info

Publish Date
16 Oct 2023

Abstract

The objective of this study is to obtain empirical evidence about the effect of transfer pricing, profitability, and foreign ownership on tax avoidance in manufacturing companies which listed on Indonesian Stock Exchange for period 2019-2021. The samples on this study were collected using purposive sampling method and obtained samples of 54 manufacturing companies that met the predetermined criteria. The results of the study show that transfer pricing and profitability have no significant effect on tax avoidance. While foreign ownership has a significant effect on tax avoidance.

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Journal Info
Syntax Literate: Jurnal Ilmiah Indonesia
Website

Abbrev

syntax-literate

Publisher

Syntax Corporation Indonesia

Subject

Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Description

Syntax Literate: Jurnal Ilmiah Indonesia is a peer-reviewed scientific journal that publishes original research and critical studies in various fields of science, including education, social sciences, humanities, economics, and engineering. The journal aims to provide a platform for researchers, ...