JAE (Jurnal Akuntansi dan Ekonomi)
Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI

PENGARUH STRATEGI BISNIS, TRANSFER PRICING, DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE (Studi pada Perusahaan di Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2018)

Alya Dinda Nurrahmi (Telkom University)
Sri Rahayu (Universitas Telkom)

Article Info

Publish Date
01 Jul 2020

Abstract

This study aims to analyze the influence of business strategy factors, transfer pricing, and political connections on tax avoidance in companies in the mining sector listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The data analysis technique is panel data regression analysis using EViews 10. The population in this study is companies in the mining sector listed on the IDX. The sampling technique used was purposive sampling and produced 21 samples with the study period in 2016-2018 so there were 63 sample units. The results showed that simultaneous business strategy, transfer pricing, and political connections significantly influence tax avoidance. While partially business strategy has no effect on tax avoidance, transfer pricing has a positive effect on tax avoidance, and political connections have a negative effect on tax avoidance.

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Journal Info
JAE (Jurnal Akuntansi dan Ekonomi)
Website

Abbrev

akuntansi

Publisher

Universitas Nusantara PGRI Kediri

Subject

Economics, Econometrics & Finance

Description

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and ...