PENGARUH RETURN ON EQUITY, DEBT EQUITY RATIO, DAN SALES GROWTH TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2017-2020

Authors

  • Fatoni Zulkarnaen IBE Indonesia Pontianak
  • Agus Eko Sutriyono IBE Indonesia Pontianak
  • Lia Nurina IBE Indonesia Pontianak

DOI:

https://doi.org/10.54526/jes.v7i2.105

Keywords:

Company size, Profitability, Family Ownership Structure Towards Transfer Pricing.

Abstract

This research aims to find out how influential the variables of company size, profitability, family ownership structure are on transfer pricing.  This research using quantitative research is a study that emphasizes more on the aspect of objective measurement of transfer pricing. The sampling method used is nonprobability sampling, the overall sample used in this study is 75 annual financial report data from 25 companies. The analysis method used uses analsition regression of the research data.  The results of this study show that company size, profitability, family ownership structure have a significant positive effect on transfer pricing.

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Keywords: Company size, Profitability, Family Ownership Structure Towards Transfer Pricing.

 

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Published

2022-11-30