Journal of Management, Economic and Accounting (JMEA)
Vol. 4 No. 2 (2025): Volume 4 Issue 2 May 2025

Analisis Pengaruh Transfer Pricing Terhadap Praktik Penghindaran Pajak Di Perusahaan Multinasional

Siregar, Ayu Lestari (Unknown)
Muhardiati, Elfitria (Unknown)
Harahap, Sitia Hotmin (Unknown)

Article Info

Publish Date
05 May 2025

Abstract

This research aims to analyze the influence of transfer pricing on tax avoidance behavior in multinational companies listed on the Indonesia Stock Exchange (BEI) during the period 2020-2023. This research uses a quantitative method with a simple linear regression approach. The sample used in this research is 9 multinational companies registered at BEI during the period 2020-2023. The data used is secondary data obtained from financial reports of multinational companies. The results of the research show that there is no significant influence between transfer pricing on tax avoidance behavior. This shows that transfer pricing is not the main factor in tax avoidance behavior in multinational companies registered at BEI during the period 2020-2023.

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Journal Info
Journal of Management, Economic and Accounting (JMEA)
Website

Abbrev

jisc

Publisher

Pusdikra Publishing

Subject

Economics, Econometrics & Finance

Description

Published by CV. Pusdikra Mitra Jaya on a regular basis with the aim of disseminating the results of research, study, and development in the economic and financial fields, particularly in the field of 1. Management 2. Economy 3. Accounting 4. Taxation 5. Finance 6. Business law capital ...