Jurnal Akuntansi dan Keuangan (JAK)
Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021

PENGARUH TRANSFER PRICING, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE

Nur Alfi Laila Sifai Ghasani (Mahasiswa)
Nurdiono Nurdiono (Fakultas Ekonomi dan Bisnis Universitas Lampung)
Yenni Agustina (Fakultas Ekonomi dan Bisnis Universitas Lampung)
A. Zubaidi Indra (Fakultas Ekonomi dan Bisnis Universitas Lampung)

Article Info

Publish Date
24 Jan 2021

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.

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Journal Info
Jurnal Akuntansi dan Keuangan (JAK)
Website

Abbrev

jak

Publisher

Universitas Lampung

Subject

Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Akuntansi dan Keuangan (JAK) merupakan jurnal ilmiah akuntansi dan keuangan yang diterbitkan dua kali dalam satu tahun (Januari dan Juli) oleh Jurusan Akuntansi Universitas Lampung yang berfokus pada: - Akuntansi Keuangan - Akuntansi Manajemen - Akuntansi Sektor Publik - Sistem Informasi ...