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Contact Name
Dr. Rusdi, S.P., M.Si.
Contact Email
Rusdi.msi@gmail.com
Phone
+6285692555651
Journal Mail Official
Rusdi.msi@gmail.com
Editorial Address
https://ojs.kayyismuliajaya.org/index.php/JEKOS/about/editorialTeam
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
JEKOS (Jurnal Ekonomi dan Sosial)
ISSN : 31245552     EISSN : -     DOI : -
Core Subject : Economy,
Fokus dan Ruang Lingkup JEKOS (Jurnal Ekonomi dan Sosial) berfokus pada publikasi hasil penelitian dan pengembangan terkini di bidang ekonomi, sosial, dan ilmu-ilmu terkait. Jurnal ini bertujuan menjadi wadah ilmiah bagi akademisi, peneliti, dan praktisi untuk berbagi temuan penelitian yang berkualitas serta berkontribusi terhadap pengembangan ilmu pengetahuan dan pemecahan permasalahan ekonomi dan sosial di masyarakat. Topik utama yang dicakup oleh JEKOS meliputi: Ekonomi Pembangunan Ekonomi Mikro dan Makro Manajemen dan Bisnis Akuntansi Kewirausahaan Ilmu Sosial dan Humaniora Kebijakan Publik dan Sosial JEKOS menerima artikel penelitian orisinal, tinjauan pustaka, serta studi kasus yang relevan dengan fokus jurnal. Seluruh naskah yang masuk akan melalui proses peer-review untuk menjamin kualitas, validitas, dan orisinalitas artikel yang diterbitkan. JEKOS diterbitkan secara berkala dua kali dalam setahun, yaitu pada bulan Februari dan Agustus. Seluruh artikel yang dipublikasikan bersifat akses terbuka (open access) guna memperluas diseminasi pengetahuan dan memberikan manfaat bagi masyarakat luas.
Articles 31 Documents
PENGARUH KARAKTERISTIK PERUSAHAAN DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK: PENGHINDARAN PAJAK Risma Indah Permata Sari
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 3 No. 1 (2026): My Journal-Februari 2026
Publisher : Yayasan Kayyis Mulia Jaya

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Abstract

This study aims to analyze the effect of company characteristics proxied by leverage, firm size, and profitability, as well as transfer pricing on tax avoidance. Tax avoidance is a company’s effort to legally minimize tax burdens by exploiting loopholes in applicable tax regulations. This research employs a quantitative method using secondary data derived from the financial statements of companies included in the IDX30 index listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Data analysis was conducted using panel data regression with statistical software. Tax avoidance was measured using the Effective Tax Rate (ETR). The results indicate that leverage, firm size, profitability, and transfer pricing simultaneously affect tax avoidance. Partially, leverage, firm size, profitability, and transfer pricing have an influence on tax avoidance. This study is expected to contribute to the development of accounting and taxation knowledge and to serve as a reference for companies and policymakers in formulating corporate tax management strategies. Keywords: Tax Avoidance, Leverage, Firm Size, Profitability, Transfer Pricing.

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