Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Puja Gusti Wardana
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Telkom University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Transfer Pricing, Kepemilikan Institusional dan Kompensasi Rugi Fiskal terhadap Tax Avoidance Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Puja Gusti Wardana; Ardan Gani Asalam
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1690.016 KB) | DOI: 10.37676/ekombis.v10i1.1699

Abstract

This research was conducted to determine whether transfer pricing, institutional ownership and compensation for losses have an effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses descriptive statistical analysis methods and panel data regression analysis using Eviews software version 10. The sampling in this study was using purposive sampling technique so that 33 companies were obtained with an observation period of 5 (five) years. From the research conducted, it is revealed that transfer pricing, institutional ownership and fiscal loss compensation have a simultaneous effect on tax avoidance. While partially, only institutional ownership variables have a positive effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019.
Co-Authors Ardan Gani Asalam