International Journal of Social Service and Research
Vol. 2 No. 11 (2022): International Journal of Social Service and Research (IJSSR)

The Effect of Earnings Management, Profitability, Leverage and Transfer Pricing on Tax Avoidance in the P3 sector” (Plantation, Forestry and Mining) Empirical Study

Imelda Imelda (Faculty of Economics and Business, Universitas Budi Luhur, Jakarta, Indonesia)
Selamet Riyadi (Faculty of Economics and Business, Universitas Budi Luhur, Jakarta, Indonesia)
Setyani Dwi Lestari (Faculty of Economics and Business, Universitas Budi Luhur, Jakarta, Indonesia)

Article Info

Publish Date
26 Nov 2022

Abstract

This study aims to analyze the effect of Earnings Management, Profitability, Leverage and Transfer Pricing on tax avoidance. This research was conducted on companies engaged in the P3 sector (Plantation, Forestry and Mining) listed on the IDX in 2017 to 2021. The type of research used in this study was descriptive qualitative, using 22 samples of companies engaged in the P3 sector with a non- probability method. sampling is a purposive sampling technique. The analysis technique used in this research is panel data regression analysis. The results of the analysis show that Earnings Management, Profitability and Transfer Pricing have no significant effect on tax avoidance by companies operating in the P3 sector while leverage has a significant effect on tax avoidance of companies operating in the P3 sector.

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Journal Info
International Journal of Social Service and Research
Website

Abbrev

ijssr

Publisher

Ridwan Institute

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Description

International Journal of Social Service and Research is a double-blind, peer-reviewed academic journal with open access to social and scientific fields. The journal is published monthly by Ridwan Institute. International Journal of Social Service and Research provides a means for sustained ...