Pengaruh Transfer Pricing dan Leverage terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Widiyaningrum, Putri
Subject
657.46 - TAX ACCOUNTING
Datestamp
2024-03-22 02:13:27
Abstract :
This study aims to determine the effect of transfer pricing and leverage on tax avoidance with GAAP ETR approach with profitability as a moderating variable. The object of this research is healthsector companies during the period 2018-2022 period. The sample for this study as may as 130 of 150 healthsector company in accordance with the limits of researchrs. Sample collection method in this research is purposive sampling. Methods of data analysis using multiple regression analysis and absolute difference value test. The research results showed that transfer pricing and leverage had effect on tax avoidance and profitability cannot moderate the influence of transfer pricing and leverage on tax avoidance. Keyword : Transfer Pricing, Leverage, Profitability and Tax Avoidance
This study aims to determine the effect of transfer pricing and leverage on tax avoidance with GAAP ETR approach with profitability as a moderating variable. The object of this research is healthsector companies during the period 2018-2022 period. The sample for this study as may as 130 of 150 healthsector company in accordance with the limits of researchrs. Sample collection method in this research is purposive sampling. Methods of data analysis using multiple regression analysis and absolute difference value test. The research results showed that transfer pricing and leverage had effect on tax avoidance and profitability cannot moderate the influence of transfer pricing and leverage on tax avoidance. Keyword : Transfer Pricing, Leverage, Profitability and Tax Avoidance
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