Universitas Syiah Kuala | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

   
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 Universitas Syiah Kuala,2020

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 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: transfer pricing, earnings management, company size, tax avoidance, mining companies



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