Universitas Bhayangkara Jakarta Raya

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Machdar, Nera Marinda The Effect of Foreign Ownership, Capital Intensity and Transfer Prices on Tax Avoidance with Company’s Size as Moderator (Case Studies of Industrials Companies Listed on The Indonesian Stock Exchanges For the 2016-2021. Jurnal Ilmiah Manajemen Ubhara, 5 (2). pp. 231-242. ISSN 1858 - 1358

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Abstract

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 …

Item Type:	Article
Subjects:	Ilmu Sosial > Ekonomi > Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Prof Nera Marinda Machdar
Date Deposited:	19 Oct 2023 06:27
Last Modified:	19 Oct 2023 06:27
URI:	http://repository.ubharajaya.ac.id/id/eprint/23883

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