Pengaruh Transfer Pricing dan Profitabilitas terhadap Penghindaran Pajak Perusahaan Publik Sektor Pertambangan di Indonesia

Susanto, Lovena Christy and Julianetta, Vennecia and Excel, Alexander and Tantya, Fiorin (2022) Pengaruh Transfer Pricing dan Profitabilitas terhadap Penghindaran Pajak Perusahaan Publik Sektor Pertambangan di Indonesia. Jurnal Akuntansi Manajemen Bisnis dan Teknologi, 2 (1). pp. 59-69. ISSN 2962-2042

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Abstract

This study was conducted to examine the effect of transfer pricing and profitability on tax avoidance. The independent variables used are transfer pricing and profitability. While the dependent variable is tax avoidance as measured by using the effective tax rate (ETR). The population in this study are all mining companies in the energy and raw material sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. Determination of the sample using purposive sampling method and obtained a sample of 140 companies. The results of the study indicate that transfer pricing has a significant negative effect on tax avoidance. While profitability has a positive effect on tax avoidance.

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Email Author Susanto, Lovena Christy UNSPECIFIED UNSPECIFIED Author Julianetta, Vennecia UNSPECIFIED UNSPECIFIED Author Excel, Alexander UNSPECIFIED UNSPECIFIED Author Tantya, Fiorin UNSPECIFIED UNSPECIFIED
Uncontrolled Keywords:	transfer pricing, profitability, tax avoidance
Subjects:	H Social Sciences > HG Finance
Depositing User:	Perpustakaan Maranatha
Date Deposited:	06 Jun 2025 17:57
Last Modified:	06 Jun 2025 17:57
URI:	http://repository.maranatha.edu/id/eprint/34614

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