Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi

ANALISIS PENGARUH PROFITABILITAS, BONUS PLAN, DAN DEBT COVENANT TERHADAP TAX AVOIDANCE DENGAN TRANSFER PRICING SEBAGAI VARIABEL MEDIASI

Novianty Novianty (Universitas Widya Dharma Pontianak)
Vito Apriyanto (Universitas Widya Dharma Pontianak)

Article Info

Publish Date
20 Jan 2024

Abstract

This research aims to examine aspects of variables that are considered related and can influence the occurrence of tax avoidance. The variables used in this research are Profitability, Bonus plan, Debt covenant, and Transfer pricing as mediation of tax avoidance motives. Data collection used a purposive sampling method which focused on raw goods sector companies listed on the IDX from 2018 to 2022. Sampling was chosen with a total of 115 data. The data analysis methods used include multiple linear analysis and the Sobel Test. The results of this research reveal that Profitability and Debt Covenant have a negative effect on Tax Avoidance, the Bonus Plan has a positive effect on Tax Avoidance, and Transfer Pricing cannot mediate the effect of Profitability, Bonus Plan and Debt Covenant on Tax Avoidance

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Journal Info
Jurnal Revenue : Jurnal Ilmiah Akuntansi
Website

Abbrev

home

Publisher

Universitas Bina Bangsa

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...