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  • Pengaruh Sales Growth Dan Transfer Pricing Terhadap Tax Avoidance | Wongsosudono | JRAM (Jurnal Riset Akuntansi Multiparadigma)

    Pengaruh Sales Growth Dan Transfer Pricing Terhadap Tax Avoidance

    Corinna Wongsosudono, Widya Wati, Rifdah Dara Riyan, Hasrul Siregar, Sovia Lolita Apriani Pardede, Mutia Riska Faridani

    Abstract


    This research aims to determine the effect of tax avoidance. The variables tested in this research are sales growth and transfer pricing as independent variables. The dependent variable used is tax avoidance. The population used in this research is 72 food and beverage companies listed on the Indonesia Stock Exchange 2018-2021. The sample in this research was 9 companies selected based on the purposive sampling method. The data analysis technique used was multiple linear regression analysis. The results of this research show that partial sales growth has a positive effect. Transfer pricing partially has a negative effect. The research conclusion is that simultaneously sales growth and transfer pricing influence tax avoidance.


    Keywords


    Tax Avoidance; Sales Growth; Transfer Pricing

    Full Text:

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    References


    Alfarizi, R., Dyah, R., dan Ajengtiyas, A. (2021). Pengaruh Profitabilitas, Transfer pricing, Dan Manajemen Laba Terhadap Tax avoidance. Konferensi Riset Nasional Ekonomi,Manajemen, dan Akuntansi (2).

    Aprianto, M., & Dwimulyani, S. (2019). Pengaruh Sales growth Dan Leverage Terhadap Tax avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi. Prosiding Seminar Nasional (2).

    Hansen, V., & Jurniati. (2014). Pengaruh Family Control, Size, Sales growth, dan Laverage Terhadap Profitabilitas Dan Nilai Perusahaan Pada Sektor Perdagangan, Jasa dan Investasi. Jurnal Akuntansi Dan Bisnis (2).

    Januari, D. M. D., & Suardikha, I. M. S. (2019). Pengaruh Corporate Social Responsibility, Sales growth, dan Profitabilitas Terhadap Tax avoidance. Jurnal Akuntansi (27).

    Mardiasmo. (2016). Perpajakan Edisi Terbaru. (2016). Yogyakarta : CV Andi.

    Naruli, A., Kusumaningarti, M., & Agustin, I. (2022). Pengaruh Transfer pricing Dan Aset Tak Berwujud Terhadap Penghindaran Pajak. Jurnal Ilmiah Cendekia Akuntansi (7).

    Rifai, A., & Atiningsih, S. (2019). Pengaruh Leverage, Profitabilitas, Capital Intensity, Manjemen Laba Terhadap Penghindaran Pajak. ECONBANK: Journal of Economics and Banking (1).




    DOI: https://doi.org/10.30743/akutansi.v10i2.8417

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