Pengaruh Harga Transfer dan Financial Performance Terhadap Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Moderasi
DOI:
https://doi.org/10.61231/fspgf580Keywords:
Transfer Pricing, Financial Performance, Institutional Ownership, Tax Avoidance.Abstract
The purpose of this study is to examine the effect of transfer pricing and financial performance on tax avoidance, with institutional ownership as a moderating variable. This study used a sample of LQ-45 companies listed on the Indonesia Stock Exchange for the 2019-2024 period. This study employed quantitative research, utilizing financial statements and annual reports of LQ-45 companies listed on the Indonesia Stock Exchange for the 2019-2024 period. The sampling technique employed purposive sampling, resulting in a final sample of 14 companies from 45 LQ-45 companies over six consecutive years, resulting in 84 observational data points for processing. The analysis employed panel data regression using a random effects regression model. The data were processed using Eviews 12 software. The results indicate that transfer pricing and financial performance simultaneously influence tax avoidance. The results show that transfer pricing partially influences tax avoidance, while financial performance does not. Institutional ownership, however, does not moderate the effect of transfer pricing, and financial performance does.
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