PENGARUH AGRESIVITAS TRANSFER PRICING, PENGGUNAAN NEGARA LINDUNG PAJAK, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK

Suparna Wijaya · Fitriyan Dwi Rahayu

24 citations0/0 files storedJURNAL INFORMASI PERPAJAKAN AKUNTANSI DAN KEUANGAN PUBLIK

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Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies

Abstract

This study examined the effect of transfer pricing aggressiveness, tax heaven, and institusional ownership on tax avoidance with tax audit as moderating variabel. The research object used 65 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period, so the total observation is 325 samples. The results show that transfer pricing aggressiveness has a positive effect and institutional ownership has a negative effect on tax avoidance, while tax heaven has no effect on tax avoidance. In addition, moderation in tax audits is able to weakens the positive effect of transfer pricing aggressiveness on tax avoidance. However, tax audits does not weaken the positive effect of tax heaven and does not strengthen the negative effect of institutional ownership on tax avoidance.

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2022LIQUIDITY, LEVERAGE, TAX AVOIDANCE: THE MODERATING ROLE OF FIRM SIZE 2021Penghindaran Pajak Pada Industi Barang Konsumsi di Indonesia Sebelum Era Pandemi Covid19: Ukuran Perusahaan dan Profitabilitas

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