Pengaruh Kepemilikan Institusional, Transfer Pricing, dan Sales Growth terhadap Tax Avoidance

Nindiana Okta Auliya (Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro)
Juli Ratnawati (Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro)
Enny Susilowati Mardjono (Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro)
Ratna Herawati (Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro)

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

This research uses a quantitative approach aimed at determining the influence of institutional ownership, transfer pricing, and sales growth on tax avoidance in energy companies listed on the Indonesia Stock Exchange in 2019-2022. The population in this research is all energy companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling technique which resulted in a total sample of 14 companies and a total of 56 data. The analysis technique uses multiple linear regression analysis. The research results conclude that institutional ownership has a negative effect on tax avoidance. Meanwhile, transfer pricing and sales growth have no influence on tax avoidance.