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PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, LEVERAGE, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021)

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This study aims to examine and analyze the effect of profitability, sales growth, size company,leverage,and transfer pricing on tax avoidance. The population in this study are mining companies listed on Bursa Efek Indonesia (BEI) for the 2019-2022 period. This research is a quantitative research with the sampling technique used is purposive sampling with a total sample of 18 companies for 3 years the total sample of observations is 48 samples. The analytical method used is multiple linear regression analysis with SPSS 26 software tools. The results of this study indicate that sales growth, company size,and transfer pricing have no effect on tax evasion, but the profitabliy and leverage variable has an effect towards tax avoidance.

Availability
Inventory Code Barcode Call Number Location Status
2407000451T138465T1384652023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1384652023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvii, 70 hlm.; Ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
Other version/related

No other version available

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