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All Journal Jurnal Reviu Akuntansi dan Keuangan Edutech Journal of Economics, Business, & Accountancy Ventura Equilibrium Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Accounting Analysis Journal Journal of Economic Education Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Pendidikan Ekonomi & Bisnis Jurnal Ekonomi dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Bisnis Net : Jurnal Ekonomi dan Bisnis Journal of Business, Social and Technology Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Riset Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi JIFA (Journal of Islamic Finance and Accounting)
Dani Rahman Hakim, Dani Rahman
Universitas Pamulang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Does Institutional Ownership Moderate the Effect of Transfer Pricing and Sales Growth on Tax Avoidance? Euis Nessia Fitri; Dani Rahman Hakim
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.5697

Abstract

Purposes: This study examines the role of institutional ownership in moderating the effect of transfer pricing and sales growth on corporate tax avoidance of companies in Indonesia's food and beverage sub-sector manufacturing sector. Method: This study selected samples purposively, which resulted in 12 sample companies. We observed the financial reports from each company twice a year from 2015 to 2022, so the total panel data in this study was 192 (12 x 16). Then, this study employs a random effect estimator within a moderation model framework to analyze those data. Findings: This study found that sales growth and institutional ownership increase corporate tax avoidance. However, transfer pricing does not affect corporate tax avoidance. This study uncovers the double-edged sword role of institutional ownership in corporate tax avoidance practices. On the one hand, institutional ownership reduces the effect of transfer pricing on corporate tax avoidance. On the other hand, a company's high institutional ownership could exacerbate corporate tax avoidance caused by increased sales growth. It means that the institutional investor's primary orientation is dividend profits rather than increasing reputation and company value. It urges policymakers to increase the awareness of institutional investors and company managers in the context of corporate tax compliance. Novelty: As far as we know, our study was the first to employ institutional ownership as a moderator variable in the relationship between transfer pricing and sales growth on corporate tax avoidance.
Co-Authors Afriliya, Ira Agus Wahyudin Dadang Suhendar Desi Kurniawati Endang Ruhiyat Euis Nessia Fitri Fatimah, Inah Fitri, Euis Nessia Ganefo Sudirman Hari Gursida Hari Gursida Hari Gursinda Hendro Sasongko Hendro Sasongko Heni Pujiastuti Hesa , Ludry Puasty Husnul Khotimah Iin Rosini Irna Handy Iwan Kurniawan lestari, Yulita Puji N Rusnaeni N Rusnaeni Partono Thomas Raden Mohamad Herdian Bhakti Rahman Faisal Rosini, Iin Ruhiyat, Endang Saiful Anwar Siti Ratna Sari Dewi Suhendar, Dadang Sujito, Imam Suripto Suripto Yulita Pujilestari