Transfer Pricing and Mangerial Ownership Against Tax Avoidance in Manufacture Companies on The Indonesia Stock Exchange

Amalia, Rizki Fitri and Gunawan, Andrew (2020) Transfer Pricing and Mangerial Ownership Against Tax Avoidance in Manufacture Companies on The Indonesia Stock Exchange. In: ICASI 2020, 20 June 2020, Medan, Indonesia.

[img]
Preview
Text (PDF)
eai.20-6-2020.2300633.pdf - Published Version

Download (185kB) | Preview

Abstract

This study aims to analyze the influence of transfer pricing and managerial ownership of tax avoidance activity by focusing on the manufacturing companies listed in Indonesia Stock Exchange with research period in 2016-2019. The existing tax gap has become a matter of encouraging companies that have a special relationship to practice transfer pricing so that taxes paid domestically are lower than they should be paid. The data used in this research are secondary data. The population in this study are manufacturing companies listed in Indonesia Stock Exchange. The sampling selection method used was purposive sampling and obtained 126 companies with total of 380 samples. The analytical tool used in this study was the linear regression analysis. The results of this research showed that transfer pricing and managerial ownership have no effect on tax avoidance.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: transfer pricing managerial ownership tax avoidance
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 21 Apr 2021 09:51
Last Modified: 21 Apr 2021 09:51
URI: https://eprints.eudl.eu/id/eprint/2699

Actions (login required)

View Item View Item