Published: 2025-10-01

Hubungan antara Transfer Pricing dan Sales Growth dengan Tax Avoidance (Studi Empiris pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019-2023)

DOI: 10.35870/jemsi.v11i5.4536

Imelda Pangestika, Ilham Wahyudi, Muhammad Ridwan
  • Imelda Pangestika: Universitas Jambi
  • Ilham Wahyudi: Universitas Jambi
  • Muhammad Ridwan: Universitas Jambi
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Abstract

This study aims to determine the Relationship between Transfer Pricing and Sales Growth with Tax Avoidance in Energy Companies Listed on the Indonesia Stock Exchange for the period 2019-2023. The population in this study was 66 companies and a sample of 54 companies with a period of 5 years. The sampling technique used was purposive sampling. The data used are secondary data and the method used is panel data regression analysis with the help of the Eviews 9 program to obtain a comprehensive picture of the relationship between one variable and another. The results of this study are that the Transfer Pricing variable has no effect on Tax Avoidance, while the Sales Growth variable has an effect on Tax Avoidance. The results of the simultaneous regression analysis showed that Transfer Pricing and Sales Growth together affect Tax Avoidance.

Keywords

Transfer Pricing; Sales Growth; Tax Avoidance

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Pangestika, I., Wahyudi, I., & Ridwan, M. (2025). Hubungan antara Transfer Pricing dan Sales Growth dengan Tax Avoidance (Studi Empiris pada Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019-2023). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(5), 3152-3159. https://doi.org/10.35870/jemsi.v11i5.4536
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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: 2025-10-01

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Author Biographies
Imelda Pangestika, Universitas Jambi
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Akuntansi, Ekonomi dan Bisnis, Universitas Jambi, Mendalo Indah, Jambi, Indonesia.

Ilham Wahyudi, Universitas Jambi
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Akuntansi, Ekonomi dan Bisnis, Universitas Jambi, Mendalo Indah, Jambi, Indonesia.

Muhammad Ridwan, Universitas Jambi
Google Scholar ResearchGate ORCID

Akuntansi, Ekonomi dan Bisnis, Universitas Jambi, Mendalo Indah, Jambi, Indonesia.

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