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All Journal Formosa Journal of Multidisciplinary Research (FJMR)
Sukowati, Egi Mulia Asa
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

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Institutional Ownership as a Moderating Variable of Transfer Pricing, Sales Growth, and Earnings Management on Tax Avoidance Sukowati, Egi Mulia Asa; Sundari, Siti
Formosa Journal of Multidisciplinary Research Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i7.10109

Abstract

This study aims to test and analyze the presumed factors that influence tax avoidance, namely transfer pricing, sales growth, and earnings management by considering institutional ownership as a moderating variable. The population used in this study are property and real estate companies listed on the IDX 2018-2022. This research uses purposive sampling which considers certain criteria that match the research needs. The data analysis technique of this research was performed using the SEM-PLS method. The findings showed that transfer pricing and earnings management did not contribute to tax avoidance. In contrast, an increase in sales growth can reduce tax avoidance practices. Institutional ownership cannot moderate the influence of transfer pricing, sales growth, and earnings management on tax avoidance.
Co-Authors Siti Sundari