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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Owner : Riset dan Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat
Tallane, Yoan Yohana
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health

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Journal : JURNAL RISET AKUNTANSI GOING CONCERN

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PENGARUH TRANSFER PRICING DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2020-2022 Candra, Ni Komang; Indonesia, Indonesia; Tallane, Yoan Yohana
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.53191

Abstract

Tax avoidance is an effort made by companies to reduce taxes but does not violate applicable laws or regulations. This study was conducted to determine the effect of transfer pricing and leverage carried out by companies on tax avoidance efforts in property and real estate companies on the Indonesia Stock Exchange using secondary data with the samples used being balance sheets and profit and loss reports. This study uses samples from property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The transfer pricing variable is known to have no significant influence on tax avoidance and the leverage variable is also concluded to have no significant influence on tax avoidance. This can be seen in the results of statistical tests, normality tests, autocorrelation tests, T and F significance tests, as well as coefficient of determination tests which explain the existing variables.
Co-Authors Candra, Ni Komang Indonesia, Indonesia Iswanto, Pandu Karlinah, Lady Putri, Vallerie Redyna Wahyuda, Daniel Artha