Pengaruh Inventory Intensity, Kepemilikan Institusional dan Transfer Pricing terhadap Tax Avoidance

Rahmawati Rahmawati · Wiwit Irawati

10 citations0/0 files storedMonex Journal Research Accounting Politeknik Tegal

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

Abstract

This study aims to determine the effect of inventory intensity, institutional ownership and transfer pricing on tax avoidance simultaneously and partially. This research was conducted with a population of manufacturing companies in the consumer goods sector listed on the IDX for the period 2017-2021 totalling 104 companies. The sampling mechanism used a purposive sampling technique so that the sample obtained amounted to 85 samples. The research method used is an associative research method with a quantitative approach and uses secondary data. The results of this study found that inventory intensity, institutional ownership and transfer pricing simultaneously affect tax avoidance. Inventory Intensity affects tax avoidance partially, institutional ownership has no effect on tax avoidance partially and transfer pricing has no effect on tax avoidance partially.

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2017PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010-2012 2019Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak 2018PENGARUH TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK 2020PENGARUH TRANSFER PRICING DAN KEPEMILIKAN ASING TERHADAP PRAKTIK PENGHINDARAN PAJAK (TAX AVOIDANCE)DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)SEBAGAI VARIABEL MODERASI 2020Pengaruh Transfer Pricing dan Sales Growth Terhadap Tax Avoidance dengan Profitabilitas Sebagai Variabel Moderating 2019Pengaruh Kepemilikan Manajerial dan Effective Tax Rate terhadap Kebijakan Dividen dengan Likuiditas sebagai Variabel Moderating 2017Konflik Keagenan dan Tata Kelola Perusahaan di Indonesia 2019APLIKASI THEORY OF PLANNED BEHAVIOR UNTUK MEMPREDIKSI PERILAKU MAHASISWA MEMBELI LAPTOP LENOVO (Studi Kasus: Mahasiswa FE- Unika Santo Thomas SU)

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