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All Journal JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Siburian, Valentina N.C
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Transfer Pricing Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Siburian, Valentina N.C; Nisa, Farhatun
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.5936

Abstract

This study aims to analyze the effect of transfer pricing on tax avoidance with institutional ownership as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period The analysis method used is moderating regression analysis with a quantitative approach using Eviews 12 software. The research sample was selected using a purposive sampling technique for mining companies that had complete and relevant data during the research period.
Co-Authors Nisa, Farhatun