Abstract
This study examined the effect of transfer pricing aggressiveness, tax heaven, and institusional ownership on tax avoidance with tax audit as moderating variabel. The research object used 65 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period, so the total observation is 325 samples. The results show that transfer pricing aggressiveness has a positive effect and institutional ownership has a negative effect on tax avoidance, while tax heaven has no effect on tax avoidance. In addition, moderation in tax audits is able to weakens the positive effect of transfer pricing aggressiveness on tax avoidance. However, tax audits does not weaken the positive effect of tax heaven and does not strengthen the negative effect of institutional ownership on tax avoidance.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
