Published: 2025-10-01

Pengaruh Transfer Pricing, Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Consumer Non Cyclical Tahun 2021 - 2023

DOI: 10.35870/jemsi.v11i5.5436

Andrea Yunike Hadi Poernomo, Andreas Bambang D
  • Andrea Yunike Hadi Poernomo: Universitas Tarumanegara
  • Andreas Bambang D: Universitas Tarumanegara
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Abstract

The purpose of this study is to determine the partial and simultaneous influence of the variables Leverage, Profitability, Transfer Pricing, and company size on Tax Avoidance, This research method is quantitative using the Classical Assumption test technique, Multiple Regression Test analysis, Hypothesis Testing and Determination Coefficient Test. leverage variable The results of this study are that the transfer pricing, profitability, leverage and company size variables have an effect on tax avoidance of 15.1% while the remaining 84.9% is influenced by other variables not included in the regression model in this study. The transfer pricing variable is partially proven to have a significant and negative effect on tax avoidance in non-cyclical consumer sector manufacturing companies in 2021 - 2023. The profitability variable is partially proven to have a significant and negative effect on tax avoidance in non-cyclical consumer sector manufacturing companies in 2021 - 2023. The leverage variable does not have a significant and negative effect on tax avoidance in non-cyclical consumer sector manufacturing companies in 2021 – 2023.

Keywords

Leverage ; Profitability ; Transfer Pricing ; Company Size ; Tax Avoidance

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How to Cite

Poernomo, A. Y. H., & D, A. B. (2025). Pengaruh Transfer Pricing, Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Consumer Non Cyclical Tahun 2021 - 2023. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(5), 4846-4856. https://doi.org/10.35870/jemsi.v11i5.5436
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 5 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

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Author Biographies
Andrea Yunike Hadi Poernomo
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Universitas Tarumanegara.

Andreas Bambang D
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Universitas Tarumanegara.

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