Abstract
The tax avoidance practices by companies in Indonesia causes tax revenue targets to be difficult to achieve. This study aims to determine the effect of earning management and transfer pricing on the tax avoidance. The object of research is agricultural sector companies listed on Indonesia Stock Exchange in the 2016-2020 period. The data used is secondary data consisting of 35 financial reports picked using purposive sampling as sample selection method. Data analysis was performed using Common Effect Model-GLS Weights. The test results show that accrual earning management has no significant effect on tax avoidance, real earning management through operating cash-flow and real earning management through overproduction has significant negative effect on tax avoidance. However, real earning management through discretionary expense and transfer pricing has significant positive effect on tax avoidance. Keywords: tax avoidance, earning management, transfer pricing
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
