PENGARUH MANAJEMEN LABA, GENDER DIVERSITY, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE PERUSAHAAN MANUFAKTUR
This study was conducted with the intention of knowing and analyzing the effect of earnings management, gender diversity, and transfer pricing on tax avoidance of manufacturing companies with profitability and sales growth as control variables. Tax avoidance in this study is proxied by Abnormal Book...
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2023-12-22.
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| 520 | |a This study was conducted with the intention of knowing and analyzing the effect of earnings management, gender diversity, and transfer pricing on tax avoidance of manufacturing companies with profitability and sales growth as control variables. Tax avoidance in this study is proxied by Abnormal Book Tax Difference (ABTD). This research is a quantitative study using manufacturing companies listed on the IDX for the 2018-2022 period as research objects. The sample selection technique used purposive sampling with a total of 185 samples obtained from 37 manufacturing companies. Hypothesis testing in this study was carried out using STATA software version 13. Based on the results of the hypothesis testing that has been carried out, it is concluded that 1) earnings management has a positive effect on tax avoidance; 2) Gender diversity has no effect on tax avoidance; 3a) transfer pricing based on related receivables has no effect on tax avoidance; 3b) transfer pricing based on related debt has a positive effect on tax avoidance | ||
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