Universitas Syiah Kuala | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

THE EFFECT OF TRANSFER PRICING, EARNINGS MANAGEMENT, AND COMPANY SIZE ON TAX …

FISHAFFA NUR RIZQA

This 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 i…


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