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All Journal International Journal of Educational and Life Sciences (IJELS)
Kenne Mahendra
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The Effect of Foreign Ownership, Sales Growth and Transfer Pricing on Tax Avoidance Didi Sujadi; Ita Darsita; Kenne Mahendra
International Journal of Educational and Life Sciences Vol. 2 No. 12 (2024): December 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i12.2728

Abstract

The purpose of this study is to investigate how tax avoidance is affected by foreign ownership, sales growth, and transfer pricing in non-cyclical consumer sector companies that are listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. The associative quantitative research design is employed. Purposive sampling was utilized to choose 114 samples from 11 non-cyclical consumer sector businesses based on predetermined criteria. Annual reports and audited annual financial reports of businesses acquired via the Indonesia Stock Exchange's official website serve as the source of the secondary data. Using the eViews 9 application software, panel data regression analysis and descriptive statistics are the data analysis methods employed.
Co-Authors Didi Sujadi Ita Darsita