Universitas Bhayangkara Jakarta Raya

Institutional Repositories

Machdar, Nera Marinda (2025) Determinants of Tax Avoidance Moderated by Foreign Ownership in Property and Real Estate Companies listed on the Indonesia Stock Exchange. MESARI (Management, Economics, Accounting, and Business Research Innovations),, 1 (2). pp. 49-58. ISSN 3090-3351

Text 64 - Published Version Download (3kB)

Abstract

The purpose of this study was to examine and analyze the effect of financial difficulties, debt agreements, transfer prices on tax avoidance, and to determine and analyze the role of foreign ownership in moderating the effect of financial difficulties, debt agreements, and transfer prices on tax avoidance. This research method uses quantitative research methods, with the type and source of data used is secondary data obtained through the annual financial statements of companies listed on the Indonesia StockExchange. The population and sample in this study are the financial statements of property and real estate companies listed on the Indonesia Stock Exchange for the period 2019-2023. The sampling technique used was purposive sampling technique and resultedin a sample of 275 processed data samples that met the criteria. The analysis method used is descriptive statistical test, classical assumption test, multiple linear regression test, moderated regression analysis test, and hypothesis testing. The results of this study indicate that: (1) financial distress have a positive effect on tax avoidance; (2) debt covenants have no effect on tax avoidance; (3) transfer pricing have no effect on tax avoidance; (4) foreign ownership cannot moderate the effect of financial distress on tax avoidance; (5) foreign ownership cannot moderate the effect of debt covenants on tax avoidance; (6) foreign ownership cannot moderate the effect of transfer pricing on tax avoidance.

Item Type:	Article
Subjects:	Ilmu Sosial > Ekonomi
Divisions:	Fakultas Ekonomi dan Bisnis > Doktoral Ilmu Manajemen
Depositing User:	Prof. Dr. Nera Marinda Machdar
Date Deposited:	02 Feb 2026 01:08
Last Modified:	02 Feb 2026 01:08
URI:	http://repository.ubharajaya.ac.id/id/eprint/37846

Actions (login required)

View Item

Downloads