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All Journal Jurnal Akuntansi dan Keuangan (JAK)
Nurdiono Nurdiono
Fakultas Ekonomi dan Bisnis Universitas Lampung
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH TRANSFER PRICING, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE Nur Alfi Laila Sifai Ghasani; Nurdiono Nurdiono; Yenni Agustina; A. Zubaidi Indra
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1054.087 KB) | DOI: 10.23960/jak.v26i1.269

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.
Co-Authors A. Zubaidi Indra Nur Alfi Laila Sifai Ghasani yenni agustina