PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, LEVERAGE DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi pada Perusahaan Pertambangan yang Terdaftar Dalam Bursa Efek Indonesia Tahun 2014-2018)
DOI:
https://doi.org/10.33061/jasti.v16i1.4418Keywords:
Institutional ownership, size firm, leverage, transfer pricing, tax avoidanceAbstract
Tax avoidance is an effort made by the company to save tax payment that can be done legally. The purpose of this study to determin (1) the effect of institutional ownership on tax avoidance (2) the effect of size firm on tax avoidance (3) the effect of leverage on tax avoidance (4) the effect of transfer pricing on tax avoidance. This study uses secondary data in the form of audited financial statements originating from the Indonesia Stock Exchange (IDX). The population in this study is the mine industry during the 2014-2018 observation period. In this study used a purposive sampling method to represents a group of non-probability sampling techniques. This study uses multiple linear regression data analysis techniques with the results of the study show that institutional ownership do not have a significant influence on tax avoidance, size firm and transfer pricing have a positive and significant effect on tax avoidance, and leverage have a negative and significant effect on tax avoidance.References
Freeman,
R.E.
“A
Stakeholder Approach
To
Strategic
Management â€.http://
papers.ssrn.com, Diakses pada tanggal 3 November 2019.
Faizah,
S. Nur
dan Adhivinna, Vidya. 2017. “Pengaruh Return On Asset, Leverage,
Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Tax Avoidanceâ€.
Jurnal Akuntansi Vol. 5.2. Hal.2540-9646.
Fitria,
Giawan.
“Pengaruh
Komisaris
Independen,
Kepemilikan
Institusional,Karakter
Eksekutif Dan
Size
Terhadap
Tax
Avoidance
(Study
Empiris Pada Emiten Sektor Perdagangan Yang Terdaftar Di Bei Tahun 2014-
â€. Jurnal Ilmiah Akuntansi dan Perpajakan, Vol. 11 No. 3. 438-451.
Henny.
“Pengaruh Manajemen Laba dan Karakteristik Perusahaan Terhadap Tax
Avoidanceâ€. Jurnal Ekonomi dan Bisnis. Vol. 3. 1. Hal.2579-6224.
Hidayat,
Wahyu.
“Pengaruh Profitabilitas, Leverage dan Pertumbuhan Penjualan
Terhadap Penghindaran Pajak: Studi Perusahaan Manufaktur di
Indonesiaâ€.
Jurnal Manajemen Bisnis. Vol.3.1. Hal. 2527–7502.
Lutfia,
Annisa
dan
Pratomo.
“Pengaruh
Kepemilikan
Institusional, Transfer
Pricing dan Komisaris Independen Terhadap Tax Avoidance (Studi Pada
Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012 –
â€. Vol.5, No.2. 2355-9357.
Kurniasih
dan
Sari. 2013. “Pengaruh Return On Assets, Leverage, Corporate
Governance, Ukuran Perusahaan dan Kompensasi Rugi Fiskal Pada Tax
Avoidanceâ€. Vol.18.1. Hal 58-66.
Kusufiyah,
Y.
Valentina
dan
D. Anggraini. 2019. “Peran Komisaris
Independen,
Ukuran Perusahaan, Kinerja Keuangan dan Leverage Terhadap Usaha Tax Avoidanceâ€. E-Jurnal Akuntansi Universitas Udayana. Vol.26.2.1601-1631.
Kusuma
dan
Wijaya. 2017. Drivers of the Intensity Transfer pricing.
Paper
dipresentasikan di the Second American Academic Research Conference, New
York, USA 28-30 April.
Ngadiman,
dan
Pupitasari.
"Pengaruh Kepemilikan
Institusional, Leverage dan
Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance) Pada
Perusahaan Sektor Manufaktur Yang Terdaftar Di Bursa Efek Indonesia 2010-
". Jurnal Akuntansi. Vol.18.No.03. 408-421.
Panjalusman,
Paskalis A.
Nugraha, Erik dan Setiawan, Audita. 2018.
“Pengaruh
Transfer Pricing Terhadap Penghindaran Pajakâ€. Jurnal Pendidikan Akuntansi.
Vol.6. 2. hal 105 - 114.
Putri,
dan Putra.
“Pengaruh
Leverage, Profitability, Ukuran Perusahaan dan
ProporsiKepemilikan Institusional Terhadap Tax Avoidance.†Jurmal Manajemen
Sumber Daya. Vol. 19.1.
Putra, dan
Merkusiwati.
â€Pengaruh Komisaris Independen, Leverage, Size dan
Capital Intensity Ratio pada Tax Avoidanceâ€. E-Jurnal Unud Bali. Vol.17.
No.1. Hal 691-714
Downloads
Published
Issue
Section
License
Copyright (c) 2020 Bramantiyo Sonny Sadeva, Suharno Suharno, Sunarti Sunarti
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Authors who publish this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors can separately make additional contractual arrangements for non-exclusive distribution published by the journal (e.g., publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are allowed and encouraged to send their work via online (e.g., in the institutional repositories or their website) after published by the journal.
