The Pengaruh Transfer Pricing, Profitabilitas dan Ukuran Perusahaan Terhadap Tax Avoidance pada Perusahaan Manufakfur Terdaftar BEI 2019-2021

Pengaruh Transfer Pricing, Profitabilitas dan Ukuran Perusahaan Terhadap Tax Avoidance pada Perusahaan Manufakfur Terdaftar BEI 2019-2021

  • Rimba Purnama Universitas Nasional Pasim
  • Ayi Mohamad Sudrajat Universitas Nasional Pasim
Kata Kunci: Transfer pricing, profitabilitas, ukuran perusahaan, tax avoidance, Transfer pricing, profitability, company size, tax avoidance

Abstrak

Indications of the cause of tax avoidance by the company is to pay taxes, so that the company will be able to earn after tax profits. This study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2019 - 2021. This study aims to determine the effect of transfer pricing, profitability, and company size on tax avoidance partially and simultaneously.

Referensi

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Diterbitkan
2022-12-17
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Rimba Purnama, & Ayi Mohamad Sudrajat. (2022). The Pengaruh Transfer Pricing, Profitabilitas dan Ukuran Perusahaan Terhadap Tax Avoidance pada Perusahaan Manufakfur Terdaftar BEI 2019-2021. JURNAL BISNIS Dan TEKNOLOGI , 14(2), 1-14. Diambil dari http://45.118.112.109/ojspasim/index.php/bistek/article/view/319
Terbitan
Vol 14 No 2 (2022): Jurnal Bisnis & Teknologi, Desember 2022
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Bisnis