Nurdiono, Nurdiono and Agustina, Yenni and Indra, Zubaidi (2021) PENGARUH TRANSFER PRICING, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE. Jurnal Akuntansi dan Keuangan, 26 (1). pp. 68-79. ISSN 1410-1831
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Abstract
The research aims to examine the effect of transfer pricing, leverage, profitability on tax avoidance. the sample in this study was selected using purposive sampling and obtained 140 samples of companies listed on the Indonesia Stock Exchange in 2014- 2019 that met the criteria. The result of hypothesis testing with multiple linear regression analysis using the SPSS 23 application show that transfer pricing has no effect on tax avoidance. leverage and profitability have a significant effect with a negative coefficient on tax avoidance.
| Item Type: | Article |
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Depositing User: | YENNI AGUS |
| Date Deposited: | 03 Nov 2021 01:34 |
| Last Modified: | 03 Nov 2021 01:34 |
| URI: | http://repository.lppm.unila.ac.id/id/eprint/34886 |
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