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All Journal Journal of Digital Economy and Management Practices
Daffa Mahardhika
Universitas Mercubuana
Economics, Econometrics & Finance

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The Influence of Corporate Social Responsibility, Institutional Ownership, and Transfer Pricing on Tax Avoidance Daffa Mahardhika; Febrian Kwarto
Journal of Digital Economy and Management Practices Vol. 1 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi Dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jdemp.v1i2.556

Abstract

This study is motivated by the phenomenon of tax avoidance practices, which remain a critical issue in Indonesia, particularly among publicly listed companies on the Indonesia Stock Exchange (IDX). Such practices not only reduce potential state revenue but also create distortions in business competition. The objective of this research is to investigate the influence of corporate social responsibility, institutional ownership, and transfer pricing on tax avoidance. The study is grounded in agency theory and ecofegemony theory. Samples were selected using a purposive sampling method, yielding 153 observations from 51 companies. Panel data regression was employed for data analysis, while data processing was conducted using the Econometric Views (EViews) 10 software. The findings indicate that corporate social responsibility does not have a significant effect on tax avoidance, whereas institutional ownership and transfer pricing significantly influence tax avoidance.
Co-Authors Febrian Kwarto