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

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.

Penghindaran Pajak, Transfer Pricing, Mekanisme Good Corporate Governance, Dan Corporate Social Responsibility Pada Perusahaan Pertambangan Di Indonesia

“…Rata-rata sebesar 0.1007 untuk return on asset mengindikasikan besaran rata-rata perusahaan dalam memanfaatkan asetnya untuk memperoleh laba perusahaan. (Amalia & Gunawan, 2020;Falbo & Firmansyah, 2018;Napitupulu et al, 2020). Anisa Jasni Rahmawati, Novita Indrawati, AL Azhar L, Azhari Sofyan…”