Faktor yang Mempengaruhi Tax Avoidance dengan Institutional Ownership sebagai Variabel Moderasi

The purpose of this study is to examine the effect of the bonus mechanism, good corporate governance on transfer pricing with tax avoidance as a moderating variable. The research method used is quantitative with data collection through the official website of the Indonesian Stock Exchange (IDX) or the Indonesian Stock Exchange (IDX). The sampling method used is purposive sampling in which the determination of the sample is based on certain criteria. The results of the sample obtained were 10 companies in the food and beverage sub-sector listed on the Indonesian stock exchange in 2016 – 2020. The results of the test hypothesis prove that the bonus mechanism has no effect on transfer pricing. The board of directors has no effect on transfer pricing. Independent commissioners have an effect on transfer pricing. Institutional ownership has no effect on transfer pricing. the audit committee has no effect on transfer pricing. Tax avoidance has no effect on transfer pricing. Tax Avoidance cannot Moderate the effect of the bonus mechanism on transfer pricing. Tax Avoidance cannot Moderate the influence of the board of directors on transfer pricing. Tax Avoidance cannot Moderate the influence of independent commissioners on transfer pricing. Tax Avoidance can Moderate the effect of institutional ownership on transfer pricing. Tax Avoidance cannot Moderate the influence of the audit committee on transfer pricing.

Tax avoidance remains a critical challenge in Indonesia’s food and beverage sector, causing significant revenue losses and undermining public trust. Despite regulatory reforms like the Harmonization of Tax Regulations Law, corporate tax avoidance strategies such as transfer pricing, capital intensity manipulation, and institutional ownership dynamics persist, often influenced by the characteristics of company executives. This study aims to investigate the direct effects of transfer pricing, capital intensity, and institutional ownership on tax avoidance, and examine the moderating role of executive characteristics on these relationships. Employing a quantitative approach with panel data regression analysis, this research analyzes secondary financial data from food and beverage companies listed on the Indonesia Stock Exchange from 2020 to 2023. The results indicate that capital intensity has a significant positive effect on tax avoidance, while transfer pricing and institutional ownership do not directly influence tax avoidance. Executive characteristics moderate the relationships between transfer pricing and tax avoidance, as well as institutional ownership and tax avoidance, but do not moderate the effect of capital intensity. These findings highlight the complex role of leadership traits in shaping tax behavior and suggest that policy efforts should consider executive profiles alongside financial strategies. Future research should explore additional moderating variables and extend analyses to other sectors and regions to improve tax compliance frameworks.

This research delves into the multifaceted relationships between Transfer Pricing, Leverage, Profitability, Profit Management, and Tax Avoidance, with the moderating influence of Institutional Ownership in manufacturing companies listed on the Indonesia Stock Exchange (BEI). The study employs a descriptive research design with a quantitative approach, utilizing a multiple linear regression-based method through EViews. The research population comprises manufacturing companies listed on the Indonesia Stock Exchange (BEI) between 2020 and 2021. The purposive sampling method was employed, resulting in a sample of 81 manufacturing companies, totaling 162 observations. Secondary data were collected from the official IDX website www.idx.co.id and www.yahoofinance.com. The findings indicate that Transfer Pricing and Leverage exhibit a significant positive influence on Tax Avoidance in manufacturing companies, while Profitability demonstrates a significant negative effect on Tax Avoidance. Conversely, Profit Management does not exhibit a significant impact on Tax Avoidance. Moreover, Institutional Ownership is identified as a moderator, strengthening the influence of Transfer Pricing and Leverage on Tax Avoidance. However, Institutional Ownership does not reinforce the influence of Profitability and Profit Management on Tax Avoidance. This research contributes valuable insights for policymakers, tax authorities, and corporate practitioners, highlighting the nuanced dynamics of Transfer Pricing, Leverage, Profitability, and Profit Management in shaping tax avoidance strategies, particularly in the context of manufacturing companies in Indonesia.

This study aims to examine the effect of capital intensity and transfer pricing on tax avoidance, as well as the role of institutional ownership as a moderating variable in these relationships. The object of this study consists of companies in the mining sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Based on purposive sampling, 50 companies were obtained as samples which produced 250 research data. Data analysis was conducted using moderated regression analysis with an interaction test approach. The results indicate that, partially, both capital intensity and transfer pricing do not have a significant effect on tax avoidance. However, simultaneously, these two variables have a significant influence on tax avoidance. Furthermore, the study finds that institutional ownership moderates the relationship between capital intensity and tax avoidance, indicating that institutional investors may strengthen or weaken this relationship through their monitoring role. On the other hand, institutional ownership does not moderate the relationship between transfer pricing and tax avoidance. This study offers important implications for corporate management, regulators, and investors to consider the interaction between internal factors when addressing and managing tax avoidance behavior.

This study aims to analyze and demonstrate empirically the effect of transfer pricing, institutional ownership and managerial ownership on tax avoidance in manufacturing companies listed on Indonesia Stock Exchange in 2020-2021. The dependent variable in this study is tax avoidance, which is measured by ETR (Effective Tax Rate). The independent variables in this study are transfer pricing, institutional ownership and managerial ownership. The population in this study are all manufacturing companies listed on Indonesia Stock Exchange in 2020-2021. The sampling method in this study was purposive sampling with a final total samples of 26 companies. The data collection method used is a quantitative method with secondary data in the form of financial reports and annual reports of manufacturing companies listed on Indonesia Stock Exchange for 2020-2021. The method of data analysis in this study is the panel data regression analysis of the common effect model. The results showed that transfer pricing had a negative and significant effect on tax avoidance, institutional ownership had a negative and significant effect on tax avoidance and managerial ownership had a positive and significant effect on tax avoidance. Simultaneously, the three variables affect tax avoidance.

Optimizing the largest source of income for the state is very important in supporting government financing and national development. To support government financing and national development, which aims to improve the welfare of the community by exploringdomestic sources of funds, namely taxes. In order to minimize the tax burden, certain companies will usually try to reduce their tax costs in order to get higher profits. Companies will usually do a business by taking tax avoidance. This study aims to examine the effect of profitability, transfer pricing and institutional ownership on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013 - 2019 with a population of 40 companies. Data is obtained by accessing the Indonesia Stock Exchange (BEI) page. Determination of the number of samples using purposive sampling method, in order to obtain a sample of 49 mining sector companies. Hypothesis testing is done by using multiple linear regression analysis techniques. In this study, the hypothesis testing method uses a significance level of 5%. The results showed that simultaneously, profitability, transfer pricing and institutional ownership have an effect on tax avoidance. Meanwhile, partially shows that the first result, namely the profitability variable has no significant effect on tax avoidance. The second result shows that the transfer pricing variable has no significant effect on tax avoidance. The third result shows that institutional ownership has a negative significant effect on tax avoidance.

This study aims to analyze the impact of institutional ownership, managerial ownership, capital intensity, and transfer pricing on tax evasion. This study applies a quantitative method with an associative approach. The data used are secondary data obtained through the analysis of financial statements of mining companies that were active during the period 2019 to 2022 and listed on the Indonesia Stock Exchange (IDX), with data collection techniques through internet searches. Purposive sampling was used to select the sample, and all mining companies listed on the IDX during that time period are included in the study population. Panel data regression of Eviews 10 statistical software was used to analyze the data. The results of the study show that simultaneously, Transfer Pricing, Capital Intensity, Institutional Ownership, and Managerial Ownership have a significant influence on tax avoidance in the mining sector listed on the IDX for the period 2019-2022. Specifically, Transfer Pricing and Institutional Ownership have a negative influence on tax avoidance, while Capital Intensity and Managerial Ownership do not show a significant influence on tax avoidance in the sector.

The research is about to test and analyze the impact of foreign ownership, capital intensity, and transfer prices on tax avoidance and to test and analyze the impact of companies' size in moderating foreign ownership, capital intensity, and transfer prices on the tax avoidance listed in the Indonesian stock exchange. Variables used in this study are foreign ownership, capital intensity, and transfer prices as independent variable, tax avoidance as a dependent variable, and company size as a moderate variable. Selection of samples in this study used a factoring method to the established criteria, allowing 27 companies to acquire six years, the total sample used is 162 data. The type of data used is a secondary data obtained from the company's annual financial statements of 2016-2021. The method of data analysis used are panel data analysis, descriptive statistic analysis, classic assumptions test, multiple and moderate regression tests, and hypothetical testing with the help of Eviews 12. Purpose – The objective to be achieved in this study are as follows (1) To test and analyze the effect of foreign ownership on tax avoidance. (2) To test and analyze the effect of capital intensity on tax avoidance. (3) To test and analyze the effect of transfer prices on tax avoidance. (4) To test and analyze whether company size moderates foreign ownership against tax avoidance. (5) To test and analyze whether the size of the company moderates the capital intensity against tax avoidance. (6) To test and analyze whether the size of the company moderates the transfer price against tax avoidance. Design/methodology/approach – This research method used is a quantitative method. Findings – The results of the research: (1) Foreign ownership has a positive effect on tax avoidance; (2) Capital intensity negatively affects tax avoidance; (3) Transfer prices negatively affect tax avoidance; (4) Company size weakens the influence of foreign ownership on tax avoidance; (5) Company size weakens the effect of capital intensity on tax avoidance; (6) Company size weakens the effect of transfer pricing on tax avoidance. Research limitations/implications – (1) There are some companies that display the details of their company's share ownership, but for foreign shareholding, many companies do not have foreign shares and do not even display details. (2) Not many companies display related receivables on assets, making it difficult for researchers to calculate transfer prices. (3) The results of this study show that not all variables have a positive and significant effect, where there is a possibility of human error at the time of data tabulation. Practical implications – Foreign ownership, capital intensity and transfer prices are among the factors influencing tax avoidance. Companies that have foreign ownership will influence the company's policy regarding tax avoidance, the greater the portion of foreign ownership in the company the more it will avoid taxes because foreign shareholders who dominate an issuer will influence management in determining policies that will benefit them such as the company's policy to pay taxes. The higher the intensity of fixed assets owned by the company, the higher the possibility of the company to avoid taxes by utilizing depreciation expenses that will affect tax payments and companies that transfer profits to affiliates located in other countries that have smaller rates or even do not charge tax rates by taking advantage of loopholes in tax regulations.

This study aims to examine the effect of transfer pricing, good corporate governance, and gender diversity on tax avoidance. The independent variables of institutional ownership represent good corporate governance, an independent board of commissioners, and an audit committee. The population consists of consumer goods sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period, from which the samples are selected through purposive sampling, which resulted in a total of 21 companies selected as samples, and the data of the companies’ annual reports and financial statements are derived and analyzed by multiple linear regression utilizing the SPSS 25. The results of this study suggest that transfer pricing and the audit committee affect tax avoidance. In contrast, institutional ownership, an independent board of commissioners, and gender diversity do not affect tax avoidance. The implication of this study is the importance of the government in paying attention to tax avoidance so as not to harm state taxation, and audit committee members can help to oversee the actions of company management to reduce tax avoidance. Abstrak Penelitian ini bertujuan untuk menguji pengaruh transfer pricing, good corporate governance, dan diversitas gender terhadap tax avoidance. Good corporate governance dijelaskan dengan variabel independen kepemilikan institusional, dewan komisaris independen, dan komite audit. Populasi penelitian adalah perusahaan sektor consumer goods yang terdaftar di Bursa Efek Indonesia periode 2019-2022 dengan data laporan tahunan dan laporan keuangan perusahaan terkait. Penelitian ini menggunakan metode analisis regresi linier berganda. Teknik pengambilan sampel penelitian menggunakan purposive sampling. Berdasarkan metode purposive sampling dan kriteria yang telah ditentukan sebelumnya, sebanyak 21 perusahaan dipilih sebagai sampel penelitian. Penelitian ini menggunakan alat bantu statistik SPSS 25. Penelitian ini menemukan bahwa transfer pricing berpengaruh negatif dan komite audit berpengaruh positif terhadap tindakan tax avoidance. Kepemilikan institusional, dewan komisaris independen, dan diversitas gender tidak berpengaruh terhadap tax avoidance. Implikasi penelitian ini adalah pentingnya pemerintah dalam memperhatikan tindakan tax avoidance sehingga tidak merugikan perpajakan negara dan anggota komite audit dapat membantu untuk mengawasi tindakan manajemen perusahaan untuk mengurangi tindakan tax avoidance.

Tax avoidance is an effort made by the company to save tax payment that can be done legally. The purpose of this study to determin (1) the effect of institutional ownership on tax avoidance (2) the effect of size firm on tax avoidance (3) the effect of leverage on tax avoidance (4) the effect of transfer pricing on tax avoidance. This study uses secondary data in the form of audited financial statements originating from the Indonesia Stock Exchange (IDX). The population in this study is the mine industry during the 2014-2018 observation period. In this study used a purposive sampling method to represents a group of non-probability sampling techniques. This study uses multiple linear regression data analysis techniques with the results of the study show that institutional ownership do not have a significant influence on tax avoidance, size firm and transfer pricing have a positive and significant effect on tax avoidance, and leverage have a negative and significant effect on tax avoidance.

This study aims to examine the effect of Capital Intensity, Corporate Governance and Transfer Pricing on Tax Avoidance with Company Size as Moderation. This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This research uses quantitative research with an associative approach, measured using panel data regression analysis techniques and moderated regression analysis (MRA) using the help of Eviews software version 12. The population in this study were property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023, totaling 92 companies. Sampling using purposive sampling technique and obtained a sample of 7 companies, so that the total observations in this study were 35 observations. The data used in this study is secondary data. The data collection technique uses the documentation method through the IDX official website, namely www.idx.co.id and the Company's official website. Hypothesis testing in this study used the t test. The results of the study prove that (1) Capital Intensity have no effect on Tax Avoidance, (2)Corporate Governance and Transfer Pricing has a significant positive effect on Tax Avoidance, (3) Company Size is able to moderate and strengthen the effect of Corporate Governance and Transfer Pricing on Tax Avoidance, (4) Company Size is unable to moderate the effect of Capital Intensity on Tax Avoidance.

Purpose: This study aim to examine leverage, institutional ownership and transfer pricing, tax avoidance: profitability as moderating variablesMethod: The method in this study using purposive sampling method and obtained 40 companies with data processed 160 annual financial statements. This research technique uses multiple linear analysis and Moderated Analysis ModeratedFinding: The findings in this study that leverage has a negative effect on tax avoidance, institusional ownership has a positive effect on tax avoidance, and transfer pricing has a positive effect on tax avoidance. Profitability can weaken the negative effect of leverage on tax avoidance, profitability cannot moderate the positive effect of institutional ownership on tax avoidance, and profitability cannot significantly moderate the effect of transfer pricing on tax avoidance. Novelty: The difference between this study and previous research is that this research tries to integrate several topics regarding the variable of tax avoidance practices which are influenced by three variables including leverage, institutional ownership, and transfer pricing, using the moderating variable of profitability.

This study aims to determine the effect of Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidance and the role of institutional ownership in moderating it. The population used in this study is LQ45 companies listed on the IDX, using a purposive sampling technique. The number of samples is 11 companies with financial statement data collection for the 2016-2020 period. This study uses a quantitative method, with SPSS version 23.0, to test the analysis. The results show that Thin Capitalization has a positive and significant effect on Tax Avoidance, with the value of t count > t table (2.246>2.00665). Transfer prices have a positive and significant effect on Tax Avoidance with a value of t count > t table (3.121>2.00665). Profitability partially has a positive and significant effect on Tax Avoidance with a value of t count > t table (6.211>2.00665). Thin Capitalization, Transfer Prices, and Profitability simultaneously positively and significantly affect Tax Avoidance with the calculated F value> F table (74.719>2.55). However, Institutional Ownership does not moderate the relationship between Thin Capitalization, Transfer Prices, and Profitability on Tax Avoidance

Tax avoidance is an effort taken to reduce tax liabilities and maximize after-tax income that is carried out legally and safely for taxpayers because it does not conflict with tax provisions. The purpose of this study is to analyze the effect of transfer pricing, political connections, on tax avoidance with profitability as a moderating variable in multinational companies in the manufacturing sector listed on the Indonesia Stock Exchange in 2018-2022. The data obtained in this study come from the annual reports of multinational companies in the manufacturing sector listed on the Indonesia Stock Exchange in 2018-2022. The data analysis technique used in this study was purposive sampling and obtained 66 companies with a research period of 5 years, namely 2018-2022 so that 330 samples were obtained. The analysis method used in this research is multiple linear regression analysis and MRA. The results of this study indicate that the transfer pricing variable has a negative effect on tax avoidance but the transfer pricing variable has a positive effect on tax avoidance with moderating profitability, while political connections have no effect on tax avoidance even with moderating profitability.

One of the tax avoidance schemes undertaken by companies, especially multinational companies, is transfer pricing. Transfer pricing decisions in tax avoidance can depend on environmental uncertainty. This research analyzes the effect of transfer pricing on tax avoidance and environmental uncertainty as moderating variables in multinational companies. Secondary data from annual reports or financial statements are used as sample data. The sample used is 195 from 39 firms that appropriate the criteria of 113 companies on the Indonesia Stock Exchange (BEI) during 2018-2022 in the non-cyclical consumer sector. The analysis of this research is a regression with a moderating variable. We argue that transfer pricing is undertaken to tax avoidance practices and the decision to avoid tax by transfer pricing is influenced by environmental uncertainty. This study's results show that transfer pricing affects tax avoidance positively. In addition, environmental uncertainty can moderate that influence. The value of transfer pricing is linearly related to the value of tax avoidance. That value is strengthened by environmental uncertainty.