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TRANSFER PRICING AND COMPANY CHARACTERISTICS IN EXPLAINING TAX AVOIDANCE: EMPIRICAL EVIDENCE IN MANUFACTURING COMPANIES IN THE FOOD AND BEVERAGE SUB-SECTOR

Jurnal Manajemen Terapan dan Keuangan · Vol. 15 No. 01 (2026) · hlm. 266–279

DOI
10.22437/jmk.v15i01.53393
ISSN
2685-9424, 2252-8636
Terbit
2026-02-19
Penerbit
Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi
Bahasa
en
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

This study examines how 2tax avoidance among food and beverage manufacturing businesses listed on the Indonesia Stock Exchange between 2020 - 2024 is impacted by transfer pricing and company characteristics, particularly company size, leverage, and profitability. The study uses secondary data from annual financial reports obtained from the Indonesia Stock Exchange and employs a quantitative panel data regression methodology. Purposive sampling was used to choose the sample, and 60 observations were obtained. EViews 12 software was used to analyze the data. The results show that while transfer pricing and leverage have no discernible impact on tax avoidance, company size and profitability do. These findings highlight the need for improved tax oversight, as businesses with greater scale and profitability are more likely to engage in tax avoidance.

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11 penulis · 22 tautan kepenulisan bersama

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  • Tadulako University
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
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Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Ayesha Nurul AdibaTadulako University1
Muhammad Ilham PakawaruTadulako University1
Mustamin MustaminTadulako University1
Abdul KaharTadulako University1
Miftahul JannahTadulako University1
Jamaluddin JamaluddinTadulako University1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/mankeu/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">TRANSFER PRICING AND COMPANY CHARACTERISTICS IN EXPLAINING TAX AVOIDANCE: EMPIRICAL EVIDENCE IN MANUFACTURING COMPANIES IN THE FOOD  AND BEVERAGE SUB-SECTOR</dc:title>
	<dc:creator xml:lang="en">Rosmadina, Rosmadina</dc:creator>
	<dc:creator xml:lang="en">Pakkawaru, Muhammad Ilham</dc:creator>
	<dc:creator xml:lang="en">Pratiwi, Ni Made Suwitri</dc:creator>
	<dc:creator xml:lang="en">Mile, Yuldi</dc:creator>
	<dc:creator xml:lang="en">Rhamadhani, Rika Febby</dc:creator>
	<dc:description xml:lang="en">This study examines how 2tax avoidance among food and beverage manufacturing businesses listed on the Indonesia Stock Exchange between 2020 - 2024 is impacted by transfer pricing and company characteristics, particularly company size, leverage, and profitability. The study uses secondary data from annual financial reports obtained from the Indonesia Stock Exchange and employs a quantitative panel data regression methodology. Purposive sampling was used to choose the sample, and 60 observations were obtained. EViews 12 software was used to analyze the data. The results show that while transfer pricing and leverage have no discernible impact on tax avoidance, company size and profitability do. These findings highlight the need for improved tax oversight, as businesses with greater scale and profitability are more likely to engage in tax avoidance.</dc:description>
	<dc:publisher xml:lang="en">Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi</dc:publisher>
	<dc:date>2026-02-19</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/mankeu/article/view/53393</dc:identifier>
	<dc:identifier>10.22437/jmk.v15i01.53393</dc:identifier>
	<dc:source xml:lang="en">Jurnal Manajemen Terapan dan Keuangan; Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan ; 266-279</dc:source>
	<dc:source>2685-9424</dc:source>
	<dc:source>2252-8636</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/mankeu/article/view/53393/23615</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2026 Rosmadina Rosmadina, Muhammad Ilham Pakkawaru, Ni Made Suwitri Pratiwi, Yuldi Mile, Rika Febby Rhamadhani</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>