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All Journal AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Butar-Butar, Obed Edom
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Kepemilikan Institusional, Transfer Pricing, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak Butar-Butar, Obed Edom; Sunarto, Sunarto; Kwartarani, Yunita; Rahmadania, Siti Aisyah Nurrizqi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1220

Abstract

This research aims to analyze the influence of Institutional Ownership, Transfer Pricing and Sales Growth on Tax Avoidance. This type of research is quantitative research with secondary data sources. The population in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample selection method used in this research was purposive sampling so that the final sample obtained was 12 companies with a research period of 5 years. The research results show that the variables Institutional Ownership, Transfer Pricing and Sales Growth simultaneously influence Tax Avoidance. Then, partially, the Institutional Ownership and Transfer Pricing variables have no effect on Tax Avoidance. Meanwhile, Sales Growth influences Tax Avoidance.
Co-Authors Kwartarani, Yunita Rahmadania, Siti Aisyah Nurrizqi Sunarto Sunarto