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All Journal Jurnal Akuntansi dan Keuangan (JAK)
A. Zubaidi Indra
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.
PENGARUH UKURAN PERUSAHAAN, FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO, DAN NILAI PERUSAHAAN TERHADAP PERATAAN LABA Yolanda Sesilia; A. Zubaidi Indra; Chara Pratami Tidespania Tubarad
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 (1009.609 KB) | DOI: 10.23960/jak.v26i1.285

Abstract

This study aimed to examine the effect of Firm Size, Financial Leverage, Dividend Payout Ratio, and Firm Value toward Income Smoothing in BUMN Companies Listed on Indonesia Stock Exchange. Income Smoothing measured by Index Eckel’s. The Population in this study is BUMN companies listed on the Indonesia Stock Exchange in 2015-2019 Based on the purposive sampling method, the sum of a sample obtained from the population is 16 companies. Sources of data obtained from annual reports of companies listed on Indonesia Stock Exchange in 2015-2019. The analytical method for this study uses logistic regression analysis and Mann Whitney test with SPSS 21. Based on the result of the analysis showed Firm Size, Financial Leverage, Dividend Payout Ratio, and Firm Value are not influence Income Smoothing.
Co-Authors Chara Pratami Tidespania Tubarad Nur Alfi Laila Sifai Ghasani Nurdiono Nurdiono yenni agustina Yolanda Sesilia