PENGARUH TRANSFER PRICING, PROFITABILITAS DANKEPEMILIKAN INSTITUSIONAL TERHADAP PRAKTIKPENGHINDARAN PAJAK (TAX AVOIDANCE)
2021
This study aims to examine the impact of Transfer Pricing, Profitability (ROA),
Institutional Ownership on tax avoidance practices (tax avoidance). The population
in this study were all companies in the mining sector listed on the Indonesia Stock
Exchange (BEI) in 2015-2019 as many as 47 companies. The sample was
determined using purposive sampling method, with a sample size of 32 samples
consisting of 8 companies that have met the criteria for determining the sample.
The data used in this study is secondary data obtained through the Indonesia Stock
Exchange (BEI) website for the 2015-2019 period. The results of the research
conducted show that Transfer Pricing has a significant effect on Tax Avoidance
Practices, Profitability (ROA) has a significant effect on Tax Avoidance Practices,
and Institutional Ownership has a significant effect on Tax Avoidance Practices.
Simultaneously Transfer Pricing, Profitability (ROA), and Institutional Ownership
have a significant effect on Tax Avoidance Practices.
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