PENGARUH TRANSFER PRICING, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI KASUS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI PADA PERIODE 2017-2021)

Bima Wiratama Yudha (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Trisakti)

Jurnal Riset Multidisiplin Edukasi
Vol. 3 No. 6 (2026): Jurnal Riset Multidisiplin Edukasi (Juni 2026)

This research aims to identify the influence of transfer pricing practices, institutional ownership, and firm size on the level of tax avoidance in public companies in Indonesia. Data were collected from the annual financial reports of 100 public companies over the last five years and analyzed using multiple regression analysis. The research findings indicate that more aggressive transfer pricing practices are associated with higher levels of tax avoidance. Furthermore, companies with lower institutional ownership tend to engage in higher tax avoidance than those with higher institutional ownership. Additionally, firm size also plays a significant role, as larger companies exhibit higher levels of tax avoidance. These findings have important implications for tax practitioners and corporate managers in managing their taxes. They need to carefully consider their transfer pricing practices and understand that institutional ownership and firm size can also influence their tax strategies. Moreover, stringent tax regulations and changes in the tax environment add complexity to corporate tax management.