An analysis of tax avoidance of family companies in Indonesia
Taxes have an important role in building a country's economy. Therefore, as good citizens, we must pay taxes according to the regulations set by the government. This study aims to examine the effect of thin capitalization, executive characteristics, and transfer pricing on tax avoidance in fami...
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| Format: | Article |
| Language: | English |
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Indonesian Institute for Counseling, Education and Therapy (IICET)
2023-09-01
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| Series: | JPPI (Jurnal Penelitian Pendidikan Indonesia) |
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| Online Access: | https://jurnal.iicet.org/index.php/jppi/article/view/2233 |
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| _version_ | 1832584673569538048 |
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| author | Dedi Rusdi Edy Suprianto Zaenal Alim Adiwijaya |
| author_facet | Dedi Rusdi Edy Suprianto Zaenal Alim Adiwijaya |
| author_sort | Dedi Rusdi |
| collection | DOAJ |
| description | Taxes have an important role in building a country's economy. Therefore, as good citizens, we must pay taxes according to the regulations set by the government. This study aims to examine the effect of thin capitalization, executive characteristics, and transfer pricing on tax avoidance in family companies in Indonesia. This research uses quantitative methods. The data analysis technique used is descriptive statistical analysis. The population in this study consists of family companies listed on the Indonesia Stock Exchange in 2018-2020. This study used a purposive sampling technique with 317 family companies. Based on the analysis results, thin capitalization significantly affects tax avoidance; executive characteristics do not affect tax avoidance; transfer pricing does not affect tax avoidance. Therefore, further research needs to further analyze other variables outside the model in this study. |
| format | Article |
| id | doaj-art-a4c399fd76c74e8884a346e820124a80 |
| institution | Kabale University |
| issn | 2477-8524 2502-8103 |
| language | English |
| publishDate | 2023-09-01 |
| publisher | Indonesian Institute for Counseling, Education and Therapy (IICET) |
| record_format | Article |
| series | JPPI (Jurnal Penelitian Pendidikan Indonesia) |
| spelling | doaj-art-a4c399fd76c74e8884a346e820124a802025-01-27T12:24:49ZengIndonesian Institute for Counseling, Education and Therapy (IICET)JPPI (Jurnal Penelitian Pendidikan Indonesia)2477-85242502-81032023-09-01931672167810.29210/0202322331567An analysis of tax avoidance of family companies in IndonesiaDedi Rusdi0Edy Suprianto1Zaenal Alim Adiwijaya2Universitas Islam Sultan AgungUniversitas Islam Sultan AgungUniversitas Islam Sultan AgungTaxes have an important role in building a country's economy. Therefore, as good citizens, we must pay taxes according to the regulations set by the government. This study aims to examine the effect of thin capitalization, executive characteristics, and transfer pricing on tax avoidance in family companies in Indonesia. This research uses quantitative methods. The data analysis technique used is descriptive statistical analysis. The population in this study consists of family companies listed on the Indonesia Stock Exchange in 2018-2020. This study used a purposive sampling technique with 317 family companies. Based on the analysis results, thin capitalization significantly affects tax avoidance; executive characteristics do not affect tax avoidance; transfer pricing does not affect tax avoidance. Therefore, further research needs to further analyze other variables outside the model in this study.https://jurnal.iicet.org/index.php/jppi/article/view/2233thin capitalization, executives characteristics, transfer pricing, tax avoidance |
| spellingShingle | Dedi Rusdi Edy Suprianto Zaenal Alim Adiwijaya An analysis of tax avoidance of family companies in Indonesia JPPI (Jurnal Penelitian Pendidikan Indonesia) thin capitalization, executives characteristics, transfer pricing, tax avoidance |
| title | An analysis of tax avoidance of family companies in Indonesia |
| title_full | An analysis of tax avoidance of family companies in Indonesia |
| title_fullStr | An analysis of tax avoidance of family companies in Indonesia |
| title_full_unstemmed | An analysis of tax avoidance of family companies in Indonesia |
| title_short | An analysis of tax avoidance of family companies in Indonesia |
| title_sort | analysis of tax avoidance of family companies in indonesia |
| topic | thin capitalization, executives characteristics, transfer pricing, tax avoidance |
| url | https://jurnal.iicet.org/index.php/jppi/article/view/2233 |
| work_keys_str_mv | AT dedirusdi ananalysisoftaxavoidanceoffamilycompaniesinindonesia AT edysuprianto ananalysisoftaxavoidanceoffamilycompaniesinindonesia AT zaenalalimadiwijaya ananalysisoftaxavoidanceoffamilycompaniesinindonesia AT dedirusdi analysisoftaxavoidanceoffamilycompaniesinindonesia AT edysuprianto analysisoftaxavoidanceoffamilycompaniesinindonesia AT zaenalalimadiwijaya analysisoftaxavoidanceoffamilycompaniesinindonesia |