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PENGARUH TAX MINIMIZATION, TAX HAVEN, DAN PROFITABILITAS TERHADAP TRANSFER PRICING DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

This study aims to examine the effect of tax minimization, tax haven, and profitability on transfer pricing, with institutional ownership as a moderating variable. The objects of this research are multinational companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The purposive sampling method was used to determine the sample, resulting in 58 companies with a total of 174 observations. This study employed a quantitative approach using secondary data obtained from annual reports and analyzed through panel data regression using EViews 13. The results indicate that partially, tax minimization, tax haven, and profitability have a significant effect on transfer pricing. Institutional ownership is able to moderate the effect of tax minimization on transfer pricing, but it is unable to moderate the effect of tax haven and profitability on transfer pricing.

Availability
#
Central Library (Reference) T1981792026
T198179
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1981792026
Publisher
Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xiii, 117 hlm.; ill.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
336.243 07
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Penghindaran Pajak
Prodi Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related
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