PENGARUH TRANSFER PRICING, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE

  • Nur Alfi Laila Sifai Ghasani Mahasiswa
  • Nurdiono Nurdiono Fakultas Ekonomi dan Bisnis Universitas Lampung
  • Yenni Agustina Fakultas Ekonomi dan Bisnis Universitas Lampung
  • A. Zubaidi Indra Fakultas Ekonomi dan Bisnis Universitas Lampung
DOI: https://doi.org/10.23960/jak.v26i1.269
Keywords: Transfer pricing, leverage, profitability, tax avoidance

Abstract

The research aims to examine the effect of transfer pricing, leverage, profitability on tax avoidance. the sample in this study was selected using purposive sampling and obtained 140 samples of companies listed on Indonesia Stock Exchange in 2014- 2019 that met the criteria. The result of hypothesis testing with multiple linear regression analysis using the SPSS 23 application show that transfer pricing has not effect on tax avoidance. leverage and profitability has a significant effext with a negative coefficient on tax avoidance.

 

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Published
2021-01-24
How to Cite
Ghasani, N. A., Nurdiono, N., Agustina, Y., & Indra, A. Z. (2021, January 24). PENGARUH TRANSFER PRICING, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE. Jurnal Akuntansi Dan Keuangan (JAK), 26(1), 68-79. https://doi.org/https://doi.org/10.23960/jak.v26i1.269
Issue
Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021
Section
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