The Effect of Transfer Pricing and Profit Management on Tax Avoidance

Diana Mufidah, Siti Zubaidah, Abdurrahman Abdurrahman

Abstract


Tax avoidance is a practice carried out by related companies in minimizing the tax burden they owe. This research was conducted to determine the effect of transfer pricing and earnings management on tax avoidance. The object of this research is a manufacturing company in the goods and consumption industry sector which is listed on the Indonesia Stock Exchange in 2019-2021. The approach used in this research is quantitative research. This type of research data is secondary data consisting of 32 financial reports using the purposive sampling method. The data analysis used is the Common Effect Model. The results of this study indicate that transfer pricing does not affect tax evasion, while earnings management harms tax evasion.

Keywords


tax avoidance, transfer pricing, earnings management

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.155

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