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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Nindiana Okta Auliya
Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Kepemilikan Institusional, Transfer Pricing, dan Sales Growth terhadap Tax Avoidance Nindiana Okta Auliya; Juli Ratnawati; Enny Susilowati Mardjono; Ratna Herawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1616

Abstract

This research uses a quantitative approach aimed at determining the influence of institutional ownership, transfer pricing, and sales growth on tax avoidance in energy companies listed on the Indonesia Stock Exchange in 2019-2022. The population in this research is all energy companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling technique which resulted in a total sample of 14 companies and a total of 56 data. The analysis technique uses multiple linear regression analysis. The research results conclude that institutional ownership has a negative effect on tax avoidance. Meanwhile, transfer pricing and sales growth have no influence on tax avoidance.
Co-Authors Enny Susilowati Mardjono Juli Ratnawati Ratna Herawati