Pengaruh Transfer Pricing dan Manajemen Laba terhadap Penghindaran Pajak
Abstract
This study aims to analyze the determinants of Tax Avoidance, both from the Transfer Pricing and Earnings Management factors. The method used is a quantitative method using secondary data. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange in 2016 - 2020. The sample used in this study amounted to 17 companies with an observation period of 5 years in the 2016 - 2020 period and the number of financial statements sampled. in this study amounted to 85. The analysis used is descriptive statistical analysis and multiple regression analysis. The analytical tool used in this research is an analysis with the help of the E-views Version 10 program. The results of the research conducted indicate that Simultaneous Transfer Pricing and Earnings Management have an effect on Tax Avoidance. Meanwhile, partial transfer pricing has no effect on Tax Avoidance, and Profit Management has an effect on Tax AvoidanceReferences
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