Pengaruh Strategi Bisnis, Transfer Pricing, dan Koneksi Politik Terhadap Tax Avoidance

Authors

  • Alya Dinda Nurrahmi Telkom University
  • Sri Rahayu Universitas Telkom

DOI:

https://doi.org/10.29407/jae.v5i2.14162

Keywords:

Tax Avoidance, Strategi Bisnis, Transfer Pricing, Koneksi Politik

Abstract

This study aims to analyze the influence of business strategy factors, transfer pricing, and political connections on tax avoidance in companies in the mining sector listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The data analysis technique is panel data regression analysis using EViews 10. The population in this study is companies in the mining sector listed on the IDX. The sampling technique used was purposive sampling and produced 21 samples with the study period in 2016-2018 so there were 63 sample units. The results showed that simultaneous business strategy, transfer pricing, and political connections significantly influence tax avoidance. While partially business strategy has no effect on tax avoidance, transfer pricing has a positive effect on tax avoidance, and political connections have a negative effect on tax avoidance.

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Published

2020-07-01

How to Cite

Nurrahmi, A. D., & Rahayu, S. (2020). Pengaruh Strategi Bisnis, Transfer Pricing, dan Koneksi Politik Terhadap Tax Avoidance . JAE (JURNAL AKUNTANSI DAN EKONOMI), 5(2), 48–57. https://doi.org/10.29407/jae.v5i2.14162

Issue

Vol. 5 No. 2 (2020): JURNAL AKUNTANSI DAN EKONOMI

Section

Volume 5 No 2 Tahun 2020

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