Does Institutional Ownership Moderate the Effect of Transfer Pricing and Sales Growth on Tax Avoidance?

Does Institutional Ownership Moderate the Effect of Transfer Pricing and Sales Growth on Tax Avoidance?

Purposes: This study examines the role of institutional ownership in moderating the effect of transfer pricing and sales growth on corporate tax avoidance of companies in Indonesia's food and beverage sub-sector manufacturing sector. Method: This study selected samples purposively, which resu...

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Bibliographic Details
Main Authors: Euis Nessia Fitri, Dani Rahman Hakim
Format: Article
Language:English
Published: Universitas Negeri Semarang 2024-09-01
Series:Jurnal Dinamika Akuntansi
Subjects:
institutional ownership
sales growth
tax avoidance
transfer pricing
Online Access:https://journal.unnes.ac.id/journals/jda/article/view/5697
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