International Journal of Digital Entrepreneurship and Business (IDEB)
Vol 6 No 2 (2025): International Journal of Digital Entrepreneurship and Business (IDEB)

PENGARUH FINANCIAL PERFORMANCE, FIRM SIZE, DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK

Tri Wirnarni, Rosa (Unknown)
Nurhayati, Nurhayati (Unknown)

Article Info

Publish Date
07 May 2026

Abstract

This study aims to analyze the effect of financial performance, firm size, and transfer pricing on tax avoidance. This study used 19 samples of mining companies in the energy sector listed on the Indonesia Stock Exchange (IDX) during 2019 - 2023 with a total of 95 observation data. In determining the research sample, the purposive sampling method was used, with path analysis processed using SmartPLS. The results of this study state that financial performance has no effect on tax avoidance. While firm size has an effect on tax avoidance. While transfer pricing has no effect on tax avoidance. Keywords: Financial Performance, Firm Size, Transfer Pricing, and tax avoidance

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Journal Info
International Journal of Digital Entrepreneurship and Business (IDEB)
Website

Abbrev

ideb

Publisher

STIE Jakarta International College

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Description

Digital entrepreneurship enables entrepreneurs to leverage digital technologies to improve their organizations. In the current business landscape, many digital entrepreneurial endeavors provide interesting case studies showing innovative paths to entrepreneurship. Digital Entrepreneurial research ...