Pengaruh Transfer Pricing, Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia

Welny, Efrina (2024) Pengaruh Transfer Pricing, Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Other thesis, Universitas Islam Riau.

Text 205310287.pdf - Submitted Version Restricted to Repository staff only Download (2MB) | Request a copy

Abstract

This research aims to examine the influence of transfer pricing, profitability, leverage and company size on tax avoidance. Especially mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This study is a quantitative study with a population of 86 companies. The research sample was selected using a purposive sampling technique so that 24 companies were obtained with an observation period of 3 years, resulting in 72 company data. Data analysis used multiple linear regression analysis with the help of SPSS 26. The results of the study showed that partially transfer pricing and leverage had an effect on tax avoidance while profitability and company size had no effect on tax avoidance. Simultaneously transfer pricing, profitability, leverage and company size had a significant effect on tax avoidance.

Actions (login required)

View Item