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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Manajemen Dirgantara Jurnal ABM Mengabdi Akuntansi Bisnis & Manajemen (ABM) Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Social Research Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Jurnal Pengabdian Masyarakat Bangsa Jurnal Pengabdian Kepada Masyarakat
Aminul amin
Program Studi Manajemen Sekolah Tinggi Ilmu Ekonomi (STIE) Malangkuçeçwara
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Journal : Wiga : Jurnal Penelitian Ilmu Ekonomi

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The Effect of Profitability, Company Size, and Tunneling Incentive on Tax Avoidance with Transfer Pricing as a Moderating Variable Roji Rohmani; Aminul Amin
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i3.856

Abstract

Tax avoidance is one of the ways carried out by taxpayers as an effort to reduce the burden of taxes paid legally by utilizing the gray area of taxes. However, in 2020 state losses reached Rp. 68.7 trillion due to tax avoidance. This study aims to examine the effect of profitability, company size, and tunneling incentives on tax avoidance with transfer pricing as a moderation. The research population is manufacturing companies listed on the IDX in 2019-2021. The research sample was 29 companies, selected using the purposive sampling method. This research is a quantitative study using Moderated Regression Analysis (MRA). The results of this study show that profitability, tunneling incentives and transfer pricing have a positive effect on tax avoidance.  The size of the company has no effect on tax avoidance.   Transfer pricing has been shown to moderate the effect of profitability and company size on tax avoidance, while in the tunneling incentive variable, transfer pricing has not been shown to moderate the effect of the tunnelling incentive variable on tax avoidance.
Co-Authors Agussalim Andriansyah Andrianto Andrianto Bunyamin Bunyamin Bunyamin Bunyamin Bunyamin Dewi Kinanti Sabaneno Dwi Danesty Deccasari Dyah Aruning Puspita Edi Sudiarto Evi Maria Evi Maria Francisca Amaral Agho Go’o Hanif Mauludin Hedher Tuakia Irawan Budi Prasetyo Kornelia Selvia Maria Apriliuni Yeni Mali Marli - - Muniroh Muniroh Muniroh Muslichah Muslichah Rina Irawati Roji Rohmani Sarah Octaviani Siti Munfaqiroh Yuyuk Liana