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FISHAFFA NUR RIZQA. THE EFFECT OF TRANSFER PRICING, EARNINGS MANAGEMENT, AND COMPANY SIZE ON TAX AVOIDANCE OF MINING COMPANIES IN INDONESIA STOCK EXCHANGE. Banda Aceh : Fakultas Ekonomi dan Bisnis Universitas Syiah Kuala, 2020 |
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AbstrakThis study is aimed to examine the effect of transfer pricing, earnings management, and company size on tax avoidance. this study tested the hypotheses in mining companies listed in indonesia stock exchange (idx) from 2015 to 2019. by using the purposive sampling technique, 12 out of 49 companies in the mining sector were taken as a sample with a total of 60 data observations. the data was then analyzed through multiple linear regression analysis. the results of this study revealed that all independent variables simultaneously affect the dependent variable. partially, the finding of transfer pricing was the only variable in this study that has a positive effect on tax avoidance, means that transfer pricing is engaged in tax avoidance practice. meanwhile, company size has a negative effect on tax avoidance, means that company size is less engaged in tax avoidance practice. however, the findings of earnings management do not show any significant effect on tax avoidance.
keywords:
Baca Juga : PENGARUH MEKANISME BONUS, UKURAN PERUSAHAAN, LEVERAGE, DAN MULTINATIONALITY TERHADAP KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014 (Machfirah Aprilia Rezky, 2016) ,
Baca Juga : PENGARUH UKURAN KANTOR AKUNTAN PUBLIK DAN MANAJEMEN LABA TERHADAP BIAYA MODAL EKUITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Aulia Putri Utami, 2013) , ansfer pricing, earnings management, company size, tax avoidance, mining Tulisan yang relevan PENGARUH RETURN ON INVESTMENT, RESIDUAL INCOME DAN EARNING PER SHARE TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Malahayati, 2017) ,PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2018) (Ayu Wandira, 2020) , PENGARUH PAJAK, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP PENERAPAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2013-2017 (NURUL HAYATI, 2018) , |
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PROSPEK EKSPOR KOPI ARABIKA ORGANIK BERSERTIFIKAT DI KABUPATEN ACEH TENGAH |
ANALISIS KOMPARATIF TINGKAT PENDAPATAN USAHATANI PADI SAWAH IRIGASI DAN PADI SAWAH TADAH HUJAN BERDASARKAN STATUS PENGUASAAN LAHAN DI KECAMATAN KUTA COT GLIE KABUPATEN ACEH BESAR |
KAJIAN PEMASARAN DAN KEUNTUNGAN PETANI KACANG TANAH DI KECAMATAN DARUSSALAM KABUPATEN ACEH BESAR |
STUDI PENDAPATAN RUMAH TANGGA PERTANIAN DI DATARAN TINGGI (KASUS DESA URING KECAMATAN BUKIT KABUPATEN BENER MERIAH) |
ANALISIS PENDAPATAN USAHATANI TEMBAKAU DI KECAMATAN BANDAR BARU KABUPATEN PIDIE JAYA |