AFEBI Accounting Review
Vol 4, No 2 (2019)

The Association Between Related Party Transaction And Tax Avoidance In Indonesia

Putra Aryotama (Polytechnic of State Finance STAN)
Amrie Firmansyah (Polytechnic of State Finance STAN)

Article Info

Publish Date
18 Jul 2020

Abstract

This study aims to examine the association between related party transaction and tax avoidance in Indonesia’ Non-Financial Companies. Related-party transactions, as its name implies, are transactions conducted by companies with its related parties. Meanwhile, tax avoidance is a reduction in corporate tax liability, which is conducted by the company legally. This study employs a quantitative method using linear regression analysis and uses panel data of companies listed under the Indonesia Non-Financial Companies on IDX from 2014 to 2017. The result of this study suggests that related party transaction is negatively associated with tax avoidance.

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Journal Info
AFEBI Accounting Review
Website

Abbrev

aar

Publisher

Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Subject

Economics, Econometrics & Finance

Description

AFEBI Accounting Review (AAR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AAR is aimed as an outlet for theoretical and empirical research in the field of finance and accounting and to disseminate ...