Analysis Of Factors Influencing Tax Avoidance In Construction And Real Estate Companies Listed On IDX In 2019-2023
Keywords:
Transfer Pricing, Sales Growth, Leverage, Tax AvoidanceAbstract
This study aims to empirically test the influence of Transfer Pricing, Sales Growth, and Leverage on Tax Avoidance in companies. Sector construction and real estate listed on the Indonesia Stock Exchange in 2019-2023. This research is quantitative research. The data sources used in this study are secondary data, namely the company's annual financial report which can be accessed through the Indonesia Stock Exchange website. This study has a population of 92 companies sector construction and real estate listed on the Indonesia Stock Exchange in 2019-2023. The sampling method was carried out using the purposive sampling method. The samples obtained were 7 companies with an observation period of 5 years, so that the total data in this study was 35 data. The data analysis technique used was descriptive statistical analysis. Then the Transfer Pricing, Sales Growth, Leverage and Tax Avoidance variables were tested using multiple regression analysis using SPSS 24 software. The results of this study indicate that the Transfer Pricing variable has a positive effect on Tax Avoidance, while Sales Growth and Leverage have no effect on Tax Avoidance.
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Copyright (c) 2024 Susi Lestari, Dr. Deliana, Dr. Ilham H. Napitupulu (Author)
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