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Rulyanti Susi Wardhani
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SEBERAPA MASIF PENGHINDARAN PAJAK MELALUI HARGA TRANSFER DAN TATA KELOLA PERUSAHAAN YANG TERDAFTAR DI BEI? Veronika, Vera; Wardhani, Rulyanti Susi; Erwandy, Erwandy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 9, No 1 (2024): Februari 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v9i1.25370

Abstract

This study aims to analyze and demonstrate empirically the effect of transfer pricing, institutional ownership and managerial ownership on tax avoidance in manufacturing companies listed on Indonesia Stock Exchange in 2020-2021. The dependent variable in this study is tax avoidance, which is measured by ETR (Effective Tax Rate). The independent variables in this study are transfer pricing, institutional ownership and managerial ownership. The population in this study are all manufacturing companies listed on Indonesia Stock Exchange in 2020-2021. The sampling method in this study was purposive sampling with a final total samples of 26 companies. The data collection method used is a quantitative method with secondary data in the form of financial reports and annual reports of manufacturing companies listed on Indonesia Stock Exchange for 2020-2021. The method of data analysis in this study is the panel data regression analysis of the common effect model. The results showed that transfer pricing had a negative and significant effect on tax avoidance, institutional ownership had a negative and significant effect on tax avoidance and managerial ownership had a positive and significant effect on tax avoidance. Simultaneously, the three variables affect tax avoidance.
Co-Authors - Arpian, - - Sri Prilmayanti Awaluddin, - A.A. Ketut Agung Cahyawan W Adelia, Revalina Dwi Afifah Akmal Huda Nasution Alfiany Alim Imro’ah Alif Dio Setiawan Alim Bahri Alim Bahri Alim Sholihin Alvina Rahmatania Amalia, Khaerah Amelia Amelia Andi Sylvana Andi Sylvana Andy Mulyana Angelika Anggraeni Yunita Anhar Firdaus Aprillia, Anggi Ari Agung Nugroho Arpian Arpian Athur Waga Ilhamsyah Ayu, I Gusti Ayu Dita Anggiya Dewi Bahri, Alim Bessek Tenri Ampa Chandra Setiawan Charisma Riskidilpha Dalimunthe, Nurzaidah Putri Darus Altin Darus Altin David Reeve David Stanley Deninda Paquita De Angel Desy Yuliana Dalimunthe Devi Ayuni Devi Valeriani Dewi Pratiwi Dian P W Dinakara Anjani Dio Cahyono Duwi Agustina Dzarra Syadzwah Edy Zulfiar Elis Elis Elis, Elis Erita Rosalina, Erita Erwandy Erwandy Erwandy, Erwandy Eva Ruliyana Faisal Akbar, Muhammad Faisal Faisal Faiz Mush’ab Assariy Faradeska Amalia Febriani Setijawan Fitra Hartini Fitra Hartini Fitri Yanti Bustamin Fuadah, Lukluk Gani, Azza Faulin Gebby Epata Paulina Ghiri Basuki Putra Giva Lihin Hamsani Hamsani, Hamsani Hari Sulistiyo Hendri Warno Hengky Veru Purbolakseto Herawati Heriyanni Mashithoh ilham azis hidayatulah Indah Noviyanti Intiyas Utami Irgy Eza Farensyah Ivan Lesmana Ivan Lesmana Julia Julia Julia Julia karmawan karmawan Kelvin Frans Surbakti Kerin Wenabella Khadijah Khadijah Liani, Yolan Linda Y Adii Livia Sandi Luk Luk Fuadah Malle, Syarif Syharir Mariana Mariana Maya Yusnita Megatari, Nur Merlin Fitri Qhairunisa Minrohayati . ML. Astri Prehtin Noviana Mohd Taufik Bin Mohd Suffian Muhammad Akil Rahman Muhammad Qomaruddin Ridwan Murtiadi Awaluddin Mutmainna, Aenun Nanu Hasanuh Nathalia Ningsih, Sherly Rahma Nirgahayu Nirgahayu Nirgahayu Nirgahayu, Nirgahayu Nizwan Zukhri Nur Ahmad Ricky Rudianto Nursanita Putri Nurul Dewi Rahmawati Oniela Ramadhana Ulyasari Pajrianti, Eni Paulus Freddy Krissanjaya Pebri Harto Priyansah, Sujadi Rabhi Fathan Muhammad Rahmad Lingga Rahmatania, Alvina Rahmi, Alyah Reniati Reniati Restu Adjie Saputro Revalina Dwi Adelia Rinovian Rais Saadah Siddik Saputri, Angelia Sari Fatimah Mus Sherly Rahma Ningsih Siddik, Saadah Sigit Nugroho Siti Annisa Wahdiniawati Solihin Sidik Sri Suartini Sri Widiastuti Suhdi Suhdi Suhdi, Suhdi Suhdi, Suhdi Sumar, Sumar Sumarlin Sumarlin SUMIYATI SUMIYATI Sumiyati Sumiyati Syarif Syharir Malle Sylvana, Andi Sylvana, Andi Tanwir Taufik Taufik Vebtasvili Vebtasvili Vebtasvili Veronika, Vera waldimer pasaribu Wawan Irawan Wenni Anggita, Wenni Widya Febryari Anita Wudani, Lvilia Yanto Yanto Yokotani , Yokotani Yokotani Yokotani YULIA AGUSTINA Yulia Agustina Yuliyana Yunita, Anggraini Yusnita*, Maya Zafira Azzany