Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)

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Influence Price Transfer, Growth Sale, and Leverage towards Avoidance Tax through Profitability

Authors
Yokazio Sharen1, *, Muhammad Fikri Ramadhan2, Yamasitha Yamasitha2
1Universitas Negeri Padang, Padang, Indonesia
2Universitas Putra Indonesia YPTK, Padang, Indonesia
*Corresponding author. Email: yokaziosharen02@unp.ac.id
Corresponding Author
Yokazio Sharen
Available Online 16 September 2025.
DOI
10.2991/978-94-6463-839-4_139How to use a DOI?
Keywords
Transfer Pricing; Sales Growth; Leverage; Tax Avoidance; Profitability
Abstract

This study aims to determine the effect of transfer pricing, sales growth and leverage on tax avoidance through profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange. The population used in this research was 218 manufacturing companies registered on the IDX in 2019–2023. The sampling technique used was the purposive sampling method and 40 manufacturing companies were obtained as samples. The type of data used is secondary data obtained from www.idx.co.id. The analysis method used is panel data regression using SPSS 25. The results of this research show that transfer pricing has an effect on tax avoidance. Sales growth influences tax avoidance. Leverage influences tax avoidance. Profitability is able to moderate the influence of transfer pricing on tax avoidance. Profitability is able to moderate the effect of sales growth on tax avoidance. Profitability is able to moderate the effect of leverage on tax avoidance.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
16 September 2025
ISBN
978-94-6463-839-4
ISSN
2352-5428
DOI
10.2991/978-94-6463-839-4_139How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Yokazio Sharen
AU  - Muhammad Fikri Ramadhan
AU  - Yamasitha Yamasitha
PY  - 2025
DA  - 2025/09/16
TI  - Influence Price Transfer, Growth Sale, and Leverage towards Avoidance Tax through Profitability
BT  - Proceedings of the 10th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2022)
PB  - Atlantis Press
SP  - 1783
EP  - 1790
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-839-4_139
DO  - 10.2991/978-94-6463-839-4_139
ID  - Sharen2025
ER  -