PENGARUH TRANFER PRICING, SALES GROWTH DAN LEVERAGE TERHADAP TAX AVOIDANCE

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Published: Jan 15, 2024
DOI: https://doi.org/10.24912/jpa.v6i1.29922
Keywords:
Transfer Pricing Sales Growth Leverage Tax Avoidance

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Gracesya Devina Rahardja
Ngadiman Ngadiman

Abstract

This research aims to obtain empirical evidence about the effect of transfer pricing, sales growth, and leverage towards tax avoidance. This research used secondary data that were obtained from IDX official website www.idx.co.id or the company’s official websites. The population of this research is all manufacturer companies listed on the IDX for the period of 2015-2020. The sample size of this research is 100 data. The data were processed by using Microsoft Excel dan IBM SPSS Statistic with multiple linear regression analysis method. This research has found that transfer pricing and sales growth give positive effects towards tax avoidance. In the other hand, leverage has a negative effect towards tax avoidance.

Article Details

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Vol. 6 No. 1 (2024): januari 2024
Section
Articles
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