Tampilan Petugas: PENGARUH STRATEGI BISNIS, TRANSFER PRICING DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2022)

PENGARUH STRATEGI BISNIS, TRANSFER PRICING DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2022)

Main Authors:	Jauharah, Dhiyah, Sanulika, Aris
Format:	Article info application/pdf eJournal
Bahasa:	eng
Terbitan:	Publika Citra Media , 2024
Subjects:	Business Strategy Transfer Pricing Audit Committee Tax Avoidance
Online Access:	https://jurnal.publikacitramedia.com/index.php/jna/article/view/12 https://jurnal.publikacitramedia.com/index.php/jna/article/view/12/40

ctrlnum	article-12
fullrecord	<?xml version="1.0"?> <dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PENGARUH STRATEGI BISNIS, TRANSFER PRICING DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2022)</title><creator>Jauharah, Dhiyah</creator><creator>Sanulika, Aris</creator><subject lang="en-US">Business Strategy</subject><subject lang="en-US">Transfer Pricing</subject><subject lang="en-US">Audit Committee</subject><subject lang="en-US">Tax Avoidance</subject><description lang="en-US">This research aims to analyze and provide empirical evidence of the influence of business strategy, transfer pricing and audit committees on tax avoidance. This type of research uses a quantitative approach, an associative method using secondary data, namely in the form of financial reports. The population in this research is non-cyclical consumer goods industry sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sampling technique in this research was purposive sampling and obtained research samples of 18 companies with a total of 90 research samples. The data analysis technique used in this research is panel data regression analysis using E-views software version 12. The results of this research show that business strategy, transfer pricing and the audit committee simultaneously influence tax avoidance. Partially, business strategy and transfer pricing have no effect on tax avoidance, while the audit committee has an effect on tax avoidance.</description><publisher lang="en-US">Publika Citra Media</publisher><date>2024-05-01</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>https://jurnal.publikacitramedia.com/index.php/jna/article/view/12</identifier><identifier>10.62237/jna.v1i2.12</identifier><source lang="en-US">Jurnal Nusa Akuntansi; Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024; 224-238</source><source>3031-8076</source><source>3031-805X</source><language>eng</language><relation>https://jurnal.publikacitramedia.com/index.php/jna/article/view/12/40</relation><rights lang="en-US">Copyright (c) 2024 Dhiyah Jauharah, Aris Sanulika</rights><rights lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</rights><recordID>article-12</recordID></dc>
language	eng
format	Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:eJournal
author	Jauharah, Dhiyah Sanulika, Aris
title	PENGARUH STRATEGI BISNIS, TRANSFER PRICING DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2022)
publisher	Publika Citra Media
publishDate	2024
topic	Business Strategy Transfer Pricing Audit Committee Tax Avoidance
url	https://jurnal.publikacitramedia.com/index.php/jna/article/view/12 https://jurnal.publikacitramedia.com/index.php/jna/article/view/12/40
contents	This research aims to analyze and provide empirical evidence of the influence of business strategy, transfer pricing and audit committees on tax avoidance. This type of research uses a quantitative approach, an associative method using secondary data, namely in the form of financial reports. The population in this research is non-cyclical consumer goods industry sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sampling technique in this research was purposive sampling and obtained research samples of 18 companies with a total of 90 research samples. The data analysis technique used in this research is panel data regression analysis using E-views software version 12. The results of this research show that business strategy, transfer pricing and the audit committee simultaneously influence tax avoidance. Partially, business strategy and transfer pricing have no effect on tax avoidance, while the audit committee has an effect on tax avoidance.
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library	publika citra media
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collection	Jurnal Nusa Akuntansi
repository_id	19891
subject_area	AKUNTANSI
city	KOTA TANGERANG
province	BANTEN
repoId	IOS19891
first_indexed	2024-06-13T03:55:51Z
last_indexed	2024-06-13T09:24:50Z
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PENGARUH STRATEGI BISNIS, TRANSFER PRICING DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2018-2022)

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