PENGARUH TRANSFER PRICING DAN SALES GROWTH TERHADAP TAX AVOIDANCE DENGAN INSTITUTIONAL OWNERSHIP SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023)

VALENTIO, HIDAYAT and Rahmawati, Meita (2025) PENGARUH TRANSFER PRICING DAN SALES GROWTH TERHADAP TAX AVOIDANCE DENGAN INSTITUTIONAL OWNERSHIP SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

Tax avoidance is a tax planning strategy that is deliberately carried out by companies using methods that do not violate tax laws in order to minimize tax burden, aiming to maximize company profits. This study aims to analyze the effect of transfer pricing and sales growth on tax avoidance with the role of institutional ownership as a moderating variable. Tax avoidance is measured by the modified proxy Cash ETR (-1). The population in this study were mining sector companies listed on Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sampling method used purposive sampling technique. The number of samples in this study were 18 companies, with a total of 72 observation data. The analysis technique used was panel data regression and moderated regression analysis using Eviews software version 12. The results of this study indicate that transfer pricing does not have a significant effect on tax avoidance, while sales growth has a positive and significant effect on tax avoidance. The institutional ownership variable is unable to moderate the effect of transfer pricing and sales growth on tax avoidance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Avoidance, Transfer Pricing, Sales Growth, Institutional Ownership
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Hidayat Valentio
Date Deposited:	18 Jan 2025 15:02
Last Modified:	18 Jan 2025 15:02
URI:	http://repository.unsri.ac.id/id/eprint/165442

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