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Suhartati Suhartati
Dosen FKIP Unsyiah, Darussalam, Banda Aceh
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Journal : eCo-Fin

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Foreign Ownership and Transfer Pricing on Tax Avoidance with Leverage as a Moderation Ekasari, Juendiny Chrisna; Ray, Ayuvera Rifani; Suhartati, Suhartati
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2685

Abstract

This study aims to explore the factors that influence corporate tax avoidance by examining the roles of foreign ownership and transfer pricing, along with leverage as a moderating variable. The research provides empirical insights into how these variables interact and contribute to tax avoidance practices. The study’s findings are relevant for various stakeholders, including government regulators, investors, corporate management, tax consultants, and academics. The data used are secondary data obtained from the official website of the Indonesia Stock Exchange (IDX), covering mining companies listed between 2015 and 2019. A total of 20 companies were selected, resulting in 100 firm-year observations. The analytical method employed is Moderated Regression Analysis (MRA). The results reveal that both foreign ownership and transfer pricing have a positive effect on tax avoidance. Furthermore, leverage is found to strengthen the relationship between foreign ownership and tax avoidance. However, leverage does not moderate the relationship between transfer pricing and tax avoidance.
Co-Authors A'la, Nurul Abd. Qudus T, Abd. Agus Wahyudi Agusti, Lia Ali Munawar Amalia, D. Andhika Samudra Hae Aprilio, Hardo Arbiyah, Arbiyah Arfah, Wahyuni Astriani, Meli Ayuvera Rifani Ray Bintang Zaura Dalle, Jumarni Darwani Darwani Devin, Devin Dewi Yunisari Dina Amalia Ekasari, Juendiny Chrisna Fadhiliani, Dwi Fauzia, S.N. Febi Kristina Damma Padjo Harnita, Fahlida Harun, M.Yacoeb Herliani, Olivia Herlina Helmy Klau Hidayat, Mukhlis Husnul Khatimah Ibrahim Njoto, Ibrahim Idrus, Muhamad Firmansyah Ifani, Merryafinola Imam Soewono ishak, nurfaika Joshua A. Bisinglasi Juendiny Chrisna Ekasari Kaoru Nishiyama Khairul Umam Khoiriyah Khoiriyah Klau, Herlina Helmy Kumala, Diana Laiza, Muni M Hasbi Mandira, Gracia Marlina Ummas Genisa Martini Martini Masfufatun Masfufatun Mauliana, Lia Meylisa Imanuella Tadoe Mudia, Rosi Tawati Zuhra Mumpuni, C. P. Nasir Nasir Nessa, Rahmatun Noer Kumala Indahsari, Noer Kumala Novising Dewi Astuti Novita, Siti Nugroho, Agung Prastyo Nurianti, Amanda Nursanti Nursanti Nursyamsi Nursyamsi Praba Ginandjar Rachmi, Cut Nadia Rahmah Johar Rahmi Rahmi Retno Hestiningsih Rizka, Sitti Muliya Rosmiati Rosmiati Rr Lilis Intan Permatasari S, Samsidar Saiful, Muhammad Syarief Saleh Hidayat Septyandi Terok, Doni Fanni Shirakawa, Thaku Siti Fatimah SITI NAILA FAUZIA, SITI NAILA SRI RAHAYU Sri Wardhani Sugathot, Aan Ika Supardin Supardin, Supardin Surrahmah, Zikra Suryawati Suryawati Syafawi SP, Naufal Syofia Rahmayanti, Syofia Tri Martini Verawati, Bernadeta Wati, Isra Werdiningsih, Wiwik Wijayanti, Heny Noor Willy Gregorian Wiyono, Chenny A Wulandari Saputri, Wulandari Yaniari, Roethmia Yeniningsih, Taat Kurnita Yuhasriati, Yuhasriati Yuliani, Istri Zakaria, Ulfah Irani