The Influence of Transfer Pricing, Leverage, Profitability, and Earnings Management on Tax Avoidance Moderated by Institutional Ownership (An Empirical Study of Manufacturing Companies)
Abstract
Keywords
Full Text:
PDFReferences
Alarussi, Ali Saleh Ahmed, ‘Financial Ratios and Efficiency in Malaysian Listed Companies’, Asian Journal of Economics and Banking, 5.2 (2021), 116–35
Amidu, Mohammed, William Coffie, and Philomina Acquah, ‘Transfer Pricing, Earnings Management and Tax Avoidance of Firms in Ghana’, Journal of Financial Crime, 26.1 (2019), 235–59
Armstrong, Christopher S., Jennifer L. Blouin, Alan D. Jagolinzer, and David F. Larcker, ‘Corporate Governance, Incentives, and Tax Avoidance’, Journal of Accounting and Economics, 60.1 (2015), 1–17
Asongu, Simplice A, I. Uduji Joseph, and Elda N. Okolo-Obasi, ‘Transfer Pricing and Corporate Social Responsibility: Arguments, Views and Agenda’, Mineral Economics, 32 (2019), 353–63
Bryde, David James, Christine Unterhitzenberger, and Roger Joby, ‘Resolving Agency Issues in Client–Contractor Relationships to Deliver Project Success’, Production Planning and Control, 30.13 (2019), 1049–63
Dakhli, Anissa, ‘The Impact of Ownership Structure on Corporate Tax Avoidance with Corporate Social Responsibility as Mediating Variable’, Journal of Financial Crime, 29.3 (2022), 836–52
Ha, Nguyen Minh, Tran Thi Phuong Trang, and Pham Minh Vuong, ‘The Impact on Corporate Financial Leverage of the Relationship between Tax Avoidance and Institutional Ownership: A Study of Listed Firms in Vietnam’, Montenegrin Journal of Economics, 17.4 (2021), 65–73
Hajawiyah, Ain, Trisni Suryarini, Kiswanto, and Tarsis Tarmudji, ‘Analysis of a Tax Amnesty’s Effectiveness in Indonesia’, Journal of International Accounting, Auditing and Taxation, 44 (2021), 1–11
Irawan, F., Kinanti, A., & Suhendra, M, ‘The Impact of Transfer Pricing and Earning Management on Tax Avoidance’, Talent Development & Excellence, 12.3s (2020), 3203–3216
Jafri, Hasan Effendi, and Elia Mustikasari, ‘Pengaruh Perencaan Pajak, Tunnneling Incentive Dan Aset Tidak Berwujud Terhadap Perilaku Transfer Pricing Pada Perusahaan Manufaktur Yang Memiliki Hubungan Istimewa Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016’, Berkala Akuntansi Dan Keuangan Indonesia, 3.2 (2018), 63
Korol, Svitlana Y., Olena I. Nykyforuk, Ulyana V. Pelekh, Nataliia S. Barabash, and Olha M. Romashko, ‘Transfer Pricing Documentation: Globalization and Regional Optimization’, Universal Journal of Accounting and Finance, 10.1 (2022), 219–30
Kovermann, Jost, and Patrick Velte, ‘The Impact of Corporate Governance on Corporate Tax Avoidance—A Literature Review’, Journal of International Accounting, Auditing and Taxation, 36 (2019), 100270
Krisdianto, Ari, Isti Fadah, and Novi Puspitasari, ‘Determinants of Transfer Pricing Decisions in Indonesian Multinational Companies’, International Journal of Innovative Science and Research Technology, 4.12 (2019), 10
Lim, Youngdeok, ‘Tax Avoidance, Cost of Debt and Shareholder Activism: Evidence from Korea’, Journal of Banking and Finance, 35.2 (2011), 456–70
Lin, Steve, Assma Sawani, and Changjiang Wang, ‘Managerial Stock Ownership, Debt Covenants, and the Cost of Debt’, Pacific Basin Finance Journal, 77.December 2022 (2023), 101917
Michalkova, Lucia, Vojtech Stehel, Elvira Nica, and Pavol Durana, ‘Corporate Management: Capital Structure and Tax Shields’, Marketing and Management of Innovations, 3, 2021, 276–95
Montenegro, Tânia Menezes, and Lúcia Lima Rodrigues, ‘Determinants of the Attitudes of Portuguese Accounting Students and Professionals Towards Earnings Management’, Journal of Academic Ethics, 18.3 (2020), 301–32
Nadhifah, Mauliddini, and Abubakar Arif, ‘Transfer Pricing, Thin Capitalization, Financial Distress, Earning Management, Dan Capital Intensity Terhadap Tax Avoidance Dimoderasi Oleh Sales Growth’, Jurnal Magister Akuntansi Trisakti, 7.2 (2020), 145–70
Pangaribuan, Hisar, Jouse Fernando HB, Sukrisno Agoes, Jenny Sihombing, and Denok Sunarsi, ‘The Financial Perspective Study on Tax Avoidance’, Budapest International Reseach and Critics Indtitute-Journal (BIRCI-Journal), 4.3 (2021), 4998–5009
Pudjiastuti, W, F Tjahjani, N A Pratikasari, and Bunyamin, ‘Earning Management Effect on Financial Statement Fraud, With Corporate Governance As a Moderating Variable’, International Journal …, 6.3 (2022), 1495–1506
Putri, Vidiyanna Rizal, Balkish Zakaria Nor, and Said Jamaliah, ‘Transfer Pricing, Firm Financial Characteristics And Tax Avoidance Relationship’, European Proceedings of Social and Behavioural Sciences, 131 (2023), 272–94
Rabbi, Fazle, and Saad Saud Almutairi, ‘Corporate Tax Avoidance Practices of Multinationals and Country Responses to Improve Quality of Compliance’, International Journal for Quality Research, 15.1 (2020), 21–44
Razif, Razif, and Rizq Al Aqibullah Vidamaya, ‘Pengaruh Thin Capitalization, Capitalintensity, Dan Profitabilitas Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Dalam Indeks Saham Syariah Indonesia (Issi)’, El Muhasaba: Jurnal Akuntansi, 8.1 (2018), 41
Richardson, Grant, Grantley Taylor, and Ivan Obaydin, ‘Does the Use of Tax Haven Subsidiaries by U.S. Multinational Corporations Affect the Cost of Bank Loans?’, Journal of Corporate Finance, 64 (2020)
Sari, Diana, ‘The Effect of Leverage, Profitability and Company Size on Tax Avoidance (An Empirical Study on Mining Sector Companies Listed on Indonesia Stock Exchange Period 2013-2019)’, Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12.4 (2021), 860–68
Shad, Muhammad Kashif, Fong Woon Lai, Amjad Shamim, and Michael McShane, ‘The Efficacy of Sustainability Reporting towards Cost of Debt and Equity Reduction’, Environmental Science and Pollution Research, 27.18 (2020), 22511–22
Sunarsih, Uun, and Kartika Oktaviani, ‘Good Corporate Governance in Manufacturing Companies Tax Avoidance’, Etikonomi, 15.2 (2016), 85–96
Tahar, Afrizal, and Dewi Rachmawati, ‘Pengaruh Mekanisme Corporate Governance, Corporate Social Responsibility, Ukuran Perusahaan Dan Leverage Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017)’, Kompartemen: Jurnal Ilmiah Akuntansi, 18.1 (2020), 98–115
Tanko, Udisifan Michael, ‘The Moderating Effect of Profitability on the Relationship between Ownership Structure and Corporate Tax Avoidance in Nigeria Listed Consumers Goods Firms’, International Journal of Business and Technopreneurship, 10.2 (2020), 153–72
Tyas, Indriani Rahayuning, ‘Analisis Dampak Efektivitas Kebijakan Transfer Pricing Dalam Menangkal Penghindaran Pajak Pada KPP Madya Jakarta Pusat Tahun 2018-2019’, Jurnal Pajak Vokasi (JUPASI), 3.1 (2021), 31–38
Wijaya, Suparna, and Hanafi Hidayat, ‘Pengaruh Manajemen Laba Dan Transfer Pricing Terhadap Penghindaran Pajak’, Bina Ekonomi, 25.2 (2022), 155–73
Zhu, Naiping, Nancy Mbroh, Augustine Monney, and Mandella Osei-Assibey Bonsu, ‘Corporate Tax Avoidance and Firm Profitability’, European Scientific Journal ESJ, 15.7 (2019), 61–70
DOI: https://doi.org/10.21107/pamator.v16i4.23960
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Danang Widhi Nugroho, Uun Sunarsih, Lies Zulfiati
![Creative Commons License](http://licensebuttons.net/l/by-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo by Universitas Trunojoyo Madura is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.