PENGARUH PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN TRANSFER PRICING SEBAGAI VARIABEL MODERATING

  • Dessy Anna Matofani Universitas Sarjanawiyata Tamansiswa
  • Teguh Erawati Universitas Sarjanawiyata Tamansiswa

Abstract

This study aims to provide empirical evidence about the effect of profitabilitas on tax avoidance with transfer pricing as a moderating variable (empirical study of manufacturing companies in BEI). The type of research used in this study is quantitative research. Population in this research is manufacturing company at BEI 2013-2017. There are 285 sample in this research which were taken by using purposive sampling methode. Data analysis used were descriptive statistic, classical assumption test, multiple linear regression, and hypothesis test using SPSS version 21.0. partial test results (t test), profitabilitas does affect on tax avoidance. While the results of the moderation t test, transfer pricing can moderate the influence of profitabilitas on tax avoidance.

Published
2019-01-15
How to Cite
MATOFANI, Dessy Anna; ERAWATI, Teguh. PENGARUH PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN TRANSFER PRICING SEBAGAI VARIABEL MODERATING. Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 27 - 40, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/761>. Date accessed: 20 feb. 2019.