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PENGARUH TRANSFER PRICING, RETURN ON ASSET, DAN ARUS KAS OPERASIONAL TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN MULTINASIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020)

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Tax avoidance is one of the methods used by taxpayers to minimize the tax burden by utilizing legal loopholes in tax regulations. This research aimed to find out and analyze the effect of transfer pricing, return on assets, and operating cash flow on tax avoidance. This research focuses on multinational companies listed on the Indonesia stock exchange in 2018-2020. The type of data in this study is secondary data, which is the financial statements of multinational companies obtained from the Indonesia Stock Exchange website. Based on purposive sampling techniques, there are 201 financial statements of multinational companies that meet the criteria. The data analysis used is multiple linear regression using the EViews10 software. The results showed that transfer pricing, return on asset, and operating cash flow had a positive and significant effect on tax avoidance.

Availability
Inventory Code Barcode Call Number Location Status
2207000942T69023T690232022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T690232022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xix, 65 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi Perpajakan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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