Jurnal Ilmiah Raflesia Akuntansi
Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi

Analisis Faktor-Faktor Yang Mempengaruhi Tax Avoidance

Hasanah, Neneng (Unknown)



Article Info

Publish Date
31 Oct 2024

Abstract

This research aims to examine the factors that influence Tax Avoidance, That Factors Are Transfer Pricing and Sales Growth. This research is a type of quantitative research using secondary data. The sample in this research was 91 Property and Real Estate companies listed on the Indonesia Stock Exchange in 2019 - 2022. The method used was purposive sampling. Based on the purposive sampling method, the number of samples in this study was 28 selected companies. The research period was 4 years, so the resulting data was 112 samples. Hypothesis testing uses panel data testing with the help of the Eviews version 10 program. The panel data analysis model chosen in this research is the Random Effect Model. Based on the results of the partial test (t test) it can be seen that the Transfer Pricing and Sales Growth variables have no effect on Tax Avoidance.

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Journal Info

Abbrev

JIRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Merupakan jurnal ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan dan ...