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All Journal Escalate : Economics and Business Journal
Muhammad Azi Rahino
Pamulang University
Economics, Econometrics & Finance

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The Effect of Transfer Pricing, Thin Capitalization, Sales Growth, and Institutional Ownership on Tax Avoidance Muhammad Azi Rahino; Lyandra Aisyah Margie
Escalate : Economics and Business Journal Vol. 4 No. 3 (2026): Escalate : Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i3.718

Abstract

The divergence of interests between the government and companies in fulfilling tax obligations can encourage tax avoidance practices. This study aims to analyze the effect of transfer pricing, thin capitalization, sales growth, and institutional ownership on tax avoidance. The study used a quantitative approach with a descriptive and causal associative design. The population consisted of 93 property and real estate companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sample was selected using purposive sampling, resulting in 70 observations. Secondary data were obtained from annual reports and financial statements, then analyzed using panel data regression with EViews 13. The results showed that thin capitalization and sales growth had a positive and significant effect on tax avoidance, while transfer pricing and institutional ownership had no significant effect. Simultaneously, all variables had a significant effect on tax avoidance
Co-Authors Lyandra Aisyah Margie