Hubungan Intensitas Modal, Transfer Pricing, Manajemen Laba dan Pajak Tangguhan terhadap Tax Avoidance (Studi pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2018-2022)

Authors

  • Netta Handika Leswari Universitas Andalas, Indonesia
  • Fauzan Misra Universitas Andalas, Indonesia

DOI:

https://doi.org/10.29040/jie.v8i1.12245

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh Intensitas Modal, Transfer Pricing, Manajemen Laba dan Pajak Tangguhan terhadap Tax Avoidance pada perusahaan sektor pertambangan yang terdaftar di bursa efek Indonesia (BEI). Populasi dalam penelitian ini adalah perusahaan sektor pertambangan periode 2018-2022 yang datanya termuat dalam Retinitiv Eikon Thomson Reuter. Teknik pengumpulan sampel dalam penelitian ini menggunakan metode purposive sampling, yang mana ditentukan dari beberapa kriteria pemilihan sampel. Metode analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini yaitu intensitas modal, manajemen laba dan pajak tangguhan tidak memiliki pengaruh signifikan terhadap tax avoidance. Sedangkan transfer pricing memiliki pengaruh negatif dan signifikan terhadap tax avoidance. Penelitian ini bertujuan untuk memberikan pandangan kepada akademisi dan kelompok kepentingan seperti otoritas pengatur, investor, dan eksekutif

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Published

2024-02-23

How to Cite

Leswari, N. H., & Misra, F. (2024). Hubungan Intensitas Modal, Transfer Pricing, Manajemen Laba dan Pajak Tangguhan terhadap Tax Avoidance (Studi pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2018-2022). JURNAL ILMIAH EDUNOMIKA, 8(1). https://doi.org/10.29040/jie.v8i1.12245

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