International Journal of Educational and Life Sciences (IJELS)
Vol. 2 No. 12 (2024): December 2024

The Effect of Foreign Ownership, Sales Growth and Transfer Pricing on Tax Avoidance

Didi Sujadi (Unknown)
Ita Darsita (Unknown)
Kenne Mahendra (Unknown)

Article Info

Publish Date
17 Dec 2024

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.

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Journal Info
International Journal of Educational and Life Sciences (IJELS)
Website

Abbrev

ijels

Publisher

MULTITECH PUBLISHER

Subject

Religion Humanities Public Health Social Sciences Other

Description

International Journal of Educational and Life Sciences (IJELS) is an international online multidisciplinary journal published monthly by Multitech Publisher. The aim of IJELS is to publish peer-reviewed review articles, research articles, and short communications in the rapidly developing field of ...