Research Article
Transfer Pricing and Mangerial Ownership Against Tax Avoidance in Manufacture Companies on The Indonesia Stock Exchange
@INPROCEEDINGS{10.4108/eai.20-6-2020.2300633, author={Rizki Fitri Amalia and Andrew Gunawan}, title={Transfer Pricing and Mangerial Ownership Against Tax Avoidance in Manufacture Companies on The Indonesia Stock Exchange }, proceedings={Proceedings of the 3rd International Conference on Advance \& Scientific Innovation, ICASI 2020, 20 June 2020, Medan, Indonesia}, publisher={EAI}, proceedings_a={ICASI}, year={2020}, month={9}, keywords={transfer pricing managerial ownership tax avoidance}, doi={10.4108/eai.20-6-2020.2300633} }- Rizki Fitri Amalia
Andrew Gunawan
Year: 2020
Transfer Pricing and Mangerial Ownership Against Tax Avoidance in Manufacture Companies on The Indonesia Stock Exchange
ICASI
EAI
DOI: 10.4108/eai.20-6-2020.2300633
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.
