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All Journal Jurnal Pengabdian kepada Masyarakat Nusantara eCo-Fin Journal of Accounting and Digital Finance Balance : Jurnal Akuntansi dan Manajemen Dharma Jnana Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) ABIS: Accounting and Business Information Systems Journal Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Bisnis dan Manajemen (JURBISMAN) Journal of Innovative and Creativity Jurnal Kolaborasi Sains dan Ilmu Terapan Jurnal Ekonomi, Manajemen, Akuntansi Ekoman: Jurnal Ekonomi, Bisnis Dan Manajemen Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi TOMAN: Jurnal Topik Manajemen
Ayuvera Rifani Ray
Universitas Nusa Cendana
Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : eCo-Fin

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Foreign Ownership and Transfer Pricing on Tax Avoidance with Leverage as a Moderation Juendiny Chrisna Ekasari; Ayuvera Rifani Ray; 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 Anindya Septisuwendani Aprilio, Hardo Apryo Marselyo Taneo Arthana, I Komang Bahantwelu, Maria Immaculata Bergita Mediatriks Rinanda Devina Permata Gloria Soden Diliana, Widia Octari Ekasari, Juendiny Chrisna Elisabeth Chesa Gracela Koli Fridolin Maristha Elora Gracellia Kristin Lape Hardo Aprilio Herlina Helmy Klau Herlina Helmy Klau Intan Marselina Da Lopez Juendiny Chrisna Ekasari Juendiny Chrisna Ekasari Julia Raino Cahaya Budi Klau, Herlina Helmy Leda Muga, Maria Prudensiana Margareta Chacalia Riti Maria O. Bita Maria O. Lewo Melan Maria Regina Cherlin Bui Kein Maria Rosalinda Riti Maria Septyani M. Wungubelen Maria Yonita Tahu Marianus Oldi Ambur Dauk Mariza Alfanda Reinha Madia Marjenya Putry Ndak Markezia Cantika Lidya Tob Marlin Lede Marlina Meru Tagu Dedo Marni Viktoria Elimanafe Marsela Claudia Niken Tnines Marsya J. Ramadani Mayana Putri Pritami Yan Melani Putri Jhonny Melania Odelia Oematan Mely Margareth Kyanda Bere Michael H. Dami Mikaelis Endang Saputri Morinda Engu Oury Nalin Nindi Sodakh Natalia Jessica Mami Ampur Noberta Sabu Making Nova Valentina Willa Novising Dewi Astuti Nuraazizah Nurdiana Dollok Nyai Najiba Suttan Ordanson Thine Panji Yudha Pratama Herewila Paskalis Bailon Leba Raja Patricia Lodang Manuk Priska Uba Baodai Putri A. Poen Raymond Victor Haning Revalin Juita Dira Tome Reyfenston Usfunan Risni Arlinda Dethan Rival Sintia Takain Robertho Kadji Rogasianus Aldo Romana Soares Rr Lilis Intan Permatasari Serni Jelita Selly Sifra Junarti Tamonob Skolastika Jenanut Stela E.S Manikita Suhartati Suhartati Suhartati Suhartati Suhartati Syallomita Maristha Serang Tanesha Mariska Lay Theobaldus Sau Theresia Arthamevia Bembot Theresia Avila Surat Angin Theresia K. Raga Theresia Leonisa Gasper Try Sandi Perucha Ngindi Viana Misel Ndolu Vino Putra Revandita Vinsensia Chinthya Barek Virgilius Ratu Mbale Windi Indriani Molana Yanuarius Areng Aben Yasintha Haki Saunoah Yefta Asharia Bollu Yeldira R. Babo Yessy Trisna Sinlae Yoan Novembrianti Radja Yosef Irwing Rathzinger Agung Yuliana clarisa leny Yuliana Elfrida Owa Yuliana Sherly Ina Mere Yuliani Minanda Seran Yulinda Kristiani Thoulasik Yultiana Florentina Marut Yunita Terru Leo Yurinda Mussu Yustin Elisabeth Kake