Pengaruh Deferred Tax Expense, Firm Size dan Transfer Pricing terhadap Tax Avoidance
DOI:
https://doi.org/10.30640/jumma45.v5i1.7681Keywords:
Consumer Non-Cyclical, Deferred Tax Expense, Firm Size, Tax Avoidance, Transfer PricingAbstract
The purpose of this study is to test and provide empirical evidence whether Deferred Tax Expense, Firm Size, and Transfer Pricing have an effects on Tax Avoidance. This study uses a quantitative method. The population used in this study is the financial statements of 128 Consumer Non-Cyclical (CNC) sector companies listed on the Indonesia Stock Exchange (IDX) in 2020-2024. The sample used a purposive sampling technique from 128 Consumer Non-Cyclical (CNC) sector companies, of which 35 companies met all criteria. So the final number of observations used in this study was 175 data (35 companies × 5 years). The data collection technique used in this study was the collection and recording of financial statements obtained from the Indonesia Stock Exchange website. The result of this study indicate that Deferred Tax Expense and Firm Size have no significant effects on Tax Avoidance and Transfer Pricing has a significant negative effects on Tax Avoidance, in addition, Deferred Tax Expense, Firm Size, and Transfer Pricing simultaneously have a positive and significant effects on Tax Avoidance.
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