Jurnal Paradigma Akuntansi
Vol. 6 No. 1 (2024): januari 2024

PENGARUH TRANFER PRICING, SALES GROWTH DAN LEVERAGE TERHADAP TAX AVOIDANCE

Rahardja, Gracesya Devina (Unknown)
Ngadiman, Ngadiman (Unknown)

Article Info

Publish Date
15 Jan 2024

Abstract

This research aims to obtain empirical evidence about the effect of transfer pricing, sales growth, and leverage towards tax avoidance. This research used secondary data that were obtained from IDX official website www.idx.co.id or the company’s official websites. The population of this research is all manufacturer companies listed on the IDX for the period of 2015-2020. The sample size of this research is 100 data. The data were processed by using Microsoft Excel dan IBM SPSS Statistic with multiple linear regression analysis method. This research has found that transfer pricing and sales growth give positive effects towards tax avoidance. In the other hand, leverage has a negative effect towards tax avoidance.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...