THE EFFECT OF TRANSFER PRICING AND PROFITABILITY ON TAX AVOIDANCE
DOI:
https://doi.org/10.29103/micolls.v3i-.540Keywords:
Transfer Pricing, Profitability, Tax Avoidance.Abstract
This study aims to test and analyze the Effect of Transfer Pricing and Profitability on Tax avoidance. This
research includes quantitative research using secondary data obtained from the company's annual
report. The population of this study is property and real estate companies listed on the Indonesia Stock
Exchange (IDX) in 2018-2022. A total of 12 companies were selected as samples using the purposive
sampling method, and analyzed using panel data regression. This research was processed using eviews 9
software and showed that the results of this study were (1) Transfer Pricing and profitability together
have a significant effect on Tax avoidance, (2) Transfer Pricing has no effect on Tax avoidance, and (3)
Profitability has a significant effect on Tax avoidance.
References
Al Hasyim, A. A., Inayati, N. I., Kusbandiyah, A., &; Pandansari, T. (2023). The Effect of Transfer
Pricing, Foreign Ownership, and Capital Intensity on Tax Avoidance. Journal of Accounting
and Taxation, 23(2).
Apridinata, E., &; Zulvia, D. (2023). The effect of profitability and company size on tax avoidance.
Profit: Journal of Management, Business and Accounting, 2(2), 313-328.
Ghozali, I. (2018). "Application of Multivariate Analysis with IBM SPSS Program"Edition
Sembilan.Semarang:Diponegoro University Publishing Board
Ghozali, I. (2020). 25 Grand Theory of the Great Theory of Management, Accounting and Business
Science (for the theoretical foundation of thesis, thesis and dissertation). Semarang: Yoga
Pratama.
Ghozali, Imam and Ratmono, Dwi. (2017). Multivariate Analysis and Econometrics with Eviews 10.
Diponegoro University Publishing Board: Semarang.
Gujarati, N. D. (2012). Fundamentals of Econometrics. Jakarta: Salemba.
Gultom, J. (2021). The Effect of Profitability, Leverage, and Liquidity on Tax avoidance. Indonesian
Journal of Sustainable Accounting, 4(2), 239-253.
Proceedings of 3rd Malikussaleh International Conference on Law, Legal Studies and Social Science
(MICoLLS) 2023, ISSN….., hal.1-8xxx
Hasanah, G. S. (2019). The Effect of Profitability, Solvency, and Company Size on Audit Delay in
Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange
(Doctoral dissertation, State Islamic University of North Sumatra).
Indrayani, L. (2020). Liquidity, Solvency and Activity Affect Profitability in Retail Trading Subsector
Companies. JABI (Indonesian Journal of Sustainable Accounting). Indonesian Journal of
Sustainable Accounting, 3(3).
Cashmere. 2019. Financial Statement Analysis. First Edition. Twelfth printing. PT Raja Grafindo
Persada. Jakarta
Monica, B. A., &; Irawati, W. (2021). The effect of transfer pricing and sales growth on tax avoidance
in manufacturing companies. Proceedings of Bachelor of Accounting Final Project
periodically, 1(1), 1-20.
Ningsih, I. S. N. W. R. (2020). FINANCIAL PERFORMANCE IN PROPERTY, REAL ESTATE, AND
CONSTRUCTION SECTOR COMPANIES IN 2014-2017 IN INDONESIA (Doctoral dissertation,
University of Muhammadiyah Gresik).
Pitaloka, S., &; Merkusiwati, N. K. L. A. (2019). The effect of profitability, leverage, audit committee,
and executive character on tax avoidance. E-Journal of Accounting, 27(2), 1202-1230.
Pohan, C. A. (2018). Complete Guidelines for International Tax Concepts, Strategies, and
Implementation Jakarta : Gramedia Pustaka Utama Publisher.
Pratomo, D., &; Triswidyaria, H. (2021). The effect of transfer pricing and executive character on tax
avoidance. Journal of Actual Accounting, 8(1), 39-50.
Putri, L. C. E., &; Pratiwi, A. P. (2022). The effect of capital intensity, inventory intensity and transfer
pricing on tax avoidance. Scientific Journal of Accounting Economics Students, 7(4), 555-563.
Rahmawati, D., &; Nani, D. A. (2021). The effect of profitability, company size, and debt level on tax
avoidance. Journal of Accounting and Finance (JAK), 26(1), 1-11
Saputra, Muhammad Aldy., &; Hasnawati. (2023). The Effect of Transfer Pricing, Profitability,
Institutional Ownership and Financial Distress on Tax Avoidance. Journal of Economics and
Business, Faculty of Economics and Business, University of Pekalongan.Volume 26. Number
March 2023.
Sugiyono. (2017). Quantitative, Qualitative, and R&D Research Methods. Bandung : Alfabeta, CV.
Sugiyono. (2019). Quantitative and Qualitative Research Methodology and R&D. Bandung: Alfabeta.
Sugiyono. 2015. Quantitative, Qualitative, and R&D Research Methods. Bandung : Alfabeta.
Proceedings of 3rd Malikussaleh International Conference on Law, Legal Studies and Social Science
(MICoLLS) 2023, ISSN….., hal.1-8xxx
Syawalina, C. F., Irmawati, I., &; Julia, R. (2022). The effect of transfer pricing on tax avoidance in
pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock
Exchange for the period (2018-2020). Journal of Accounting Muhammadiyah (JAM), 12(1).
Wardani, D. K., &; Mursiyati, M. (2017). The effect of profitability, independent commissioner, audit
committee, and CSR on tax avoidance. Source, 1(7), 1-339.
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Silvi Febriani, Lioni Indrayani
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors retain the copyright and grant the proceeding the right of first publication. This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 that allows others to share the work with an acknowledgement of the Creative Commons Attribution-ShareAlike 4.0 that allows others to share work with an acknowledgement of the works authorship and initial publication in this proceeding.
All articles in this proceeding may be disseminated by listing valid sources, and the article's title should not be omitted. The content of the article is liable to the author.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the proceeding's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this proceeding.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work.
In the dissemination of articles, the author must declare the Proceedings of Malikussaleh International Conference on Law, Legal Studies and Social Science (MICoLLS) as the first party to publish the article.
