Pengaruh Transfer Pricing, Umur Perusahaan, Dan Komite Audit terhadap Tax Avoidance
Total View This Week0
Total View This Week0
Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Pramita, Anggie Tristria
Subject
657.46 - TAX ACCOUNTING
Datestamp
2024-06-07 04:24:43
Abstract :
This study aims to examine the effect of transfer pricing, company age, and audit committee on tax avoidance. This research is focused on energy and basic material sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The number of observations was 253 research samples obtained by nonprobability method, namely purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The results of the analysis show that transfer pricing, company age and audit committee have the potential to cause increased tax avoidance. Transfer pricing, company age and audit committee simultaneously affect tax avoidance.
This study aims to examine the effect of transfer pricing, company age, and audit committee on tax avoidance. This research is focused on energy and basic material sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The number of observations was 253 research samples obtained by nonprobability method, namely purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The results of the analysis show that transfer pricing, company age and audit committee have the potential to cause increased tax avoidance. Transfer pricing, company age and audit committee simultaneously affect tax avoidance.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
