Accounting and Finance Studies
Vol. 2 No. 2 (2022): Issue: April

The Effect of Financial Ratio Analysis, Transfer Pricing And Corporate Social Responsibility on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2019: Pengarus Analisis Rasio Keuangan, Transfer Pricing dan Corporate Social Responsibility Terhadap Penghindaran Pajak

Kristina Lelang Aya (Fakultas Ekonomi Universitas Setia Budi Surakarta Indonesia)
Widi Hariyanti (Fakultas Ekonomi Universitas Setia Budi Surakarta Indonesia)
Sugiarti (Fakultas Ekonomi Universitas Setia Budi Surakarta Indonesia)

Article Info

Publish Date
30 Apr 2022

Abstract

This study aims to determine the effect of financial ratios, transfer pricing, and corporate social responsibility (CSR) on tax avoidance. The design of this research is causality research which is used to prove the causal relationship of several variables. This research is a quantitative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sampling method used is purposive sampling method with a sample of 27 companies during the observation period of 5 consecutive years so that the number of samples is 135. The analysis method of this study uses multiple linear regression. The results of this study indicate that profitability, level of productivity, level of sales, have no effect on tax avoidance. Meanwhile, liquidity and transfer pricing have a significant effect on tax avoidance.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Accounting and Finance Studies
Website

Abbrev

afs

Publisher

Profesional Muda Cendekia

Subject

Economics, Econometrics & Finance

Description

Accounting and Finance Studies is an academic journal published by Profesional Muda Cendekia. Accounting and Finance Studies aims to publish articles in the field of accounting and finance, including but not limited to research results, scientific studies and field cases. It has a purpose to provide ...