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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Andi Maulana
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Preferensi Risiko Eksekutif, Kepemilikan Asing dan Transfer Pricing terhadap Tax Avoidance Andi Maulana; Fina Ratnasari
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.8089

Abstract

This study aims to identify and present empirical evidence regarding the influence of executive risk preferences, foreign ownership, and transfer pricing on tax avoidance in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. This study involved 13 companies with a research period of 5 years resulting in 65 observational data, this data was selected using purposive sampling based on certain criteria. The data used is secondary data in the form of company annual reports obtained from the official IDX website. Using analysis including descriptive statistics, panel data regression models, panel regression model selection, hypothesis testing, coefficient of determination, partial t-tests, and simultaneous F-tests. The results of the study indicate that the three variables of executive risk preferences, foreign ownership, and transfer pricing have an effect on tax avoidance. However, partially, executive risk preferences have no effect on tax avoidance, foreign ownership has an effect on tax avoidance, and transfer pricing has no effect on tax avoidance.
Co-Authors Fina Ratnasari