Pengaruh Kepemilikan Institusional Kepemilikan Manajeial dan Proporsi Dewan Komisaris Terhadap Penghindaran Pajak dan Transfer Princing Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur yang Terdafar di BEI Tahun 2014-2017

Sri Rejeki, Anggita Langgeng Wijaya, Nik Amah

Abstract


Tax avoidance is a way to take advantage of legal loopholes so that employers do not pay taxes or pay taxes but are very small. Institutional ownership, managerial ownership and the proportion of the independent board of commissioners are used as independent variables which are expected to influence tax avoidance as the dependent variable which is peroxided through the Effective Tax Rate (ETR). This research was conducted at manufacturing companies on the Indonesia Stock Exchange (IDX) in 2014-2017. Data obtained by accessing the Indonesia Stock Exchange page. The method of determining the sample in this study uses a purposive sampling method so as to obtain a sample of 30 companies and a total of 120 data. The data were analyzed with multiple linear analysis techniques and multiple linear regression. The results of this study indicate that the proportion of the board of commissioners has a positive effect on tax avoidance while institutional and managerial ownership have no effect on tax avoidance. Besides transfer pricing does not moderate institutional, managerial ownership and the proportion of the board of commissioners against tax avoidance
Keywords: tax avoidance, institutional ownership, managerial ownership, the proportion of independent commissioners and transfer pricing

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References


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