财务比率分析、转让定价和企业社会责任对2015-2019年印尼证券交易所上市制造业企业避税的影响

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-04-30 DOI:10.47153/afs22.3742022

Kristina Lelang Aya, Widi Hariyanti, Sugiarti

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引用次数: 1

摘要

本研究旨在确定财务比率、转让定价和企业社会责任(CSR)对避税的影响。本研究的设计是因果关系研究，用于证明几个变量之间的因果关系。本研究为定量研究。本研究中的人口是2015-2019年在印度尼西亚证券交易所(IDX)上市的制造业公司。抽样方法为目的抽样，连续5年观察期，抽样27家公司，样本数为135个。本研究的分析方法采用多元线性回归。本研究的结果表明，盈利能力、生产力水平、销售水平对避税没有影响。同时，流动性和转移定价对避税有显著影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Effect of Financial Ratio Analysis, Transfer Pricing And Corporate Social Responsibility on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2019

This study aims to determine the effect of financial ratios, transfer pricing, and corporate social responsibility (CSR) on tax avoidance. The design of this research is causality research which is used to prove the causal relationship of several variables. This research is a quantitative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sampling method used is purposive sampling method with a sample of 27 companies during the observation period of 5 consecutive years so that the number of samples is 135. The analysis method of this study uses multiple linear regression. The results of this study indicate that profitability, level of productivity, level of sales, have no effect on tax avoidance. Meanwhile, liquidity and transfer pricing have a significant effect on tax avoidance.

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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.