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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS
Erma Setiawati
Ekonomi dan Bisnis/ Universitas Muhammadiyah Surakarta
Decision Sciences, Operations Research & Management

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PENGARUH LEVERAGE, FIRM SIZE, INSTITUTIONAL OWNERSHIP, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (PENGHINDARAN PAJAK) (Studi pada Perusahaan Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di BEI secara berturut-turut Tahun 2017-2021 Farah Ordina Ardha Sukma; Erma Setiawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1266

Abstract

The company is one of the parties that contributes to tax revenues. Tax is considered a significant burden for the company, because it reduces the company's income. This encourages companies to practice taxavoidance. This study aims to analyze the effect of leverage, firm size, institutional ownership, and transfer pricing on tax avoidance. The population in this study are infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The research sample was determined by purposive sampling in order to obtain 21 companies as a sample. This study uses data analysis techniques multiple linear regression. The results in this study are leverage, institutional ownership, and transfer pricing have no effect on tax avoidance. Meanwhile, firm size has an effect on tax avoidance.
Co-Authors Farah Ordina Ardha Sukma