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

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.