PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN TRANSFER PRICING, TERHADAP PENGHINDARAN PAJAK: PROFITABILITAS SEBAGAI VARIABEL MODERASI(Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Tahun 2017 – 2023)
Abstrak
This research aims 1. To determine the effect of leverage on tax avoidance in food and beverage manufacturing companies. 2. To determine the effect of institutional ownership on tax avoidance in food and beverage companies. 3. To test the role of profitability as a moderating variable in the relationship between institutional ownership and,transfer pricing and tax avoidance.
The results of this research indicate that the results of the analysis of the leverage variable have no effect on tax avoidance, the results of the analysis of the institutional ownership variable have no effect on the variable Tax Avoidance, the results of the analysis of the Transfer Pricing variable have no effect on the variable Tax Avoidance, the variable profitability is unable to moderate the variable Leverage on the variable Tax Avoidance so that the test shows that the Protability variable weakens the influence of the Institutional Ownership variable on tax avoidance
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Referensi
Abdallah, Z. (2021). PERAN MODERASI NILAI PERUSAHAAN PADA PENGARUH RISIKO KREDIT DAN TINGKAT KECUKUPAN MODAL TERHADAP. 2(2), 37–55.
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Olivia, I., Dwimulyani, S., Trisakti, U., Data, U. K., Data, U. N., Pajak, P., Institusional, K., & Pajak, P. (2019). PENGARUH THIN CAPITALIZATION DAN PROFITABILITAS TERHADAP. 1–10.
saputra, gani, V. (2023). LITERA: Jurnal Literasi Akuntansi Vol. 3 No. 1 Maret 2023. 3(1), 10–21. https://doi.org/10.55587/jla.v3i1.88
Sujannah, E. (2021). Leverage, Kepemilikan Institusional, Dan Transfer Pricing, Penghindaran Pajak: Profitabilitas Sebagai Variabel Moderasi. Jurnal Literasi Akuntansi, 1(1), 66–74. https://doi.org/10.55587/jla.v1i1.3
WENI, A. G., HANTONO, & ASEN, S. (2023). INDIKASI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG. 11(2), 157–165. https://doi.org/10.32497/keunis.v11i2.4297
Yunita, v kusufiyah, & Dina, A. (2022). Jurnal Ekonomi dan Bisnis Dharma Andalas. 24(1), 217–226.
Abdallah, Z. (2021). PERAN MODERASI NILAI PERUSAHAAN PADA PENGARUH RISIKO KREDIT DAN TINGKAT KECUKUPAN MODAL TERHADAP. 2(2), 37–55.
Faizah, K. (2022). DECISION: Jurnal Sosial Ekonomi Bisnis. Ristanti, 15–26. https://doi.org/10.55587/jseb.v2i1.31
Olivia, I., Dwimulyani, S., Trisakti, U., Data, U. K., Data, U. N., Pajak, P., Institusional, K., & Pajak, P. (2019). PENGARUH THIN CAPITALIZATION DAN PROFITABILITAS TERHADAP. 1–10.
saputra, gani, V. (2023). LITERA: Jurnal Literasi Akuntansi Vol. 3 No. 1 Maret 2023. 3(1), 10–21. https://doi.org/10.55587/jla.v3i1.88
Sujannah, E. (2021). Leverage, Kepemilikan Institusional, Dan Transfer Pricing, Penghindaran Pajak: Profitabilitas Sebagai Variabel Moderasi. Jurnal Literasi Akuntansi, 1(1), 66–74. https://doi.org/10.55587/jla.v1i1.3
WENI, A. G., HANTONO, & ASEN, S. (2023). INDIKASI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG. 11(2), 157–165. https://doi.org/10.32497/keunis.v11i2.4297
Yandra, I. S. (2024). PENGARUH EARNING PER SHARE (EPS), DEBT TO EQUITY RATIO (DER) DAN NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM PT. ASTRA AGRO LESTARI TBK. Jurnal Bina Bangsa Ekonomika, 17(2), 1955-1968.
Yandra, I. S., & Liantifa, M. (2024). Pengaruh Pendapatan Dan Beban Usaha Terhadap Laba Pada Pt. Gudang Garam, Tbk. Jurnal Bina Bangsa Ekonomika, 17(1), 487-494.
Yunita, v kusufiyah, & Dina, A. (2022). Jurnal Ekonomi dan Bisnis Dharma Andalas. 24(1), 217–226.
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Hak Cipta (c) 2025 Zhara Pragustia, Iin Syofia Yandra, Cyntia Carolina (Author)
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