ANALISIS PENGARUH LEVERAGE, CORPORATE GOVERNANCE, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023

Authors

  • Devita Mia Divia Nabila Universitas Dr. Soetomo Surabaya
  • Didik Tugas Suprianto Universitas Dr. Soetomo Surabaya
  • Alberta Esti Handayani Universitas Dr. Soetomo Surabaya

DOI:

https://doi.org/10.31959/jm.v14i4.3367

Abstract

Introduction: Tax avoidance is an essential issue in taxation that often exploits regulatory gaps or legal ambiguities in complex transactions. This practice poses a challenge for tax authorities in enforcing compliance. This study examines the influence of leverage, corporate governance, and transfer pricing on tax avoidance in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the period 2021-2023.
Methods: The method employed is quantitative, utilising secondary data from a total sample of 35 companies over three years, resulting in a total of 65 data observations. The analysis methods employed in this research include descriptive statistics, classical assumption tests (such as normality, multicollinearity, heteroscedasticity, and autocorrelation), and hypothesis testing. Additionally, t-tests, F-tests, and multiple linear regression analyses are conducted, along with the coefficient of determination, using SPSS version 25.
Results: Leverage and transfer pricing have a significant impact on tax avoidance, whereas corporate governance does not. All three variables — leverage, corporate governance, and transfer pricing —have a substantial effect on tax avoidance.

Keywords: Leverage, Corporate Governance, Transfer Pricing, Tax Avoidance

Downloads

Published

2025-11-12

Issue

Vol. 14 No. 4 (2025)

Section

Articles

License

Copyright (c) 2025 Devita Mia Divia Nabila, Didik Tugas, Alberta Esti Handayani

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Access and Licensing

All articles published in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) are available immediately upon publication without any embargo period. No registration or subscription fees are required to access our content.

To facilitate clarity and ease of reuse, Jurnal Maneksi (Management Ekonomi Dan Akuntansi) adopts Creative Commons licenses. By default, all articles are published under the Creative Commons Attribution License (CC BY 4.0). This license permits unrestricted use, distribution, and reproduction in any medium, provided that proper attribution is given to the original author(s) and source.

Copyright Policy

Authors publishing in Jurnal Maneksi (Management Ekonomi Dan Akuntansi) retain copyright over their work. By submitting and publishing with Jurnal Maneksi (Management Ekonomi Dan Akuntansi), authors grant the journal the right of first publication under their chosen open-access license. This ensures that authors maintain full control over their intellectual property while enabling broad dissemination and reuse of their work.

Authors are also encouraged to:

  1. Share their published articles in institutional repositories or personal websites, ensuring proper acknowledgment of initial publication in Jurnal Maneksi (Management Ekonomi Dan Akuntansi).
  2. Enter into non-exclusive agreements for further distribution, such as including their articles in books or other publications.