The Effect of Price on the Purchase Decision of Yamaha Motorcycle Parts at Ryan Motor Stores (a case study in Lateri Village, Baguala District, Ambon City)

Sarah Aprilia Louw (1), Josef Papilaya (2), Geradin Rehatta (3)
(1) Universitas Pattimura, Indonesia,
(2) Universitas Pattimura, Indonesia,
(3) Universitas Pattimura, Indonesia

Abstract

This research aims to determine whether there is an effect of profitability, transfer pricing and capital intensity with tax avoidance as the control variable both simultaneously and partially. This study listed the Property and Real Estate sub-sector companies on the Indonesia Stock Exchange in 2017-2021, with a sample of 8 companies taken by purposive sampling. The research variables consist of independent variables: Profitability, Transfer Pricing, and Capital Intensity—research method aims to determine the relationship between two variables, one with another variable. The data used is secondary data. The collected data were analyzed using the SPSS Statistics 25 program. The results showed that only Profitability, Transfer Pricing, and Capital Intensity significantly affected the tax avoidance prediction. In contrast, companies did not have a significant effect on the prediction of tax avoidance.

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Authors

Sarah Aprilia Louw
sarahaprilialouw@gmail.com (Primary Contact)
Josef Papilaya
Geradin Rehatta
Author Biography

Sarah Aprilia Louw, Universitas Pattimura

 

 

Louw, S. A., Papilaya, J., & Rehatta, G. (2023). The Effect of Price on the Purchase Decision of Yamaha Motorcycle Parts at Ryan Motor Stores (a case study in Lateri Village, Baguala District, Ambon City). Journal Markcount Finance, 1(2), 68–78. https://doi.org/10.55849/jmf.v1i2.86

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