PENGARUH TRANSFER PRICING, TAX HAVEN, DAN KEPEMILIKAN MANAJERIAL TERHADAP TAX AVOIDANCE (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Tahun 2019-2021)
This study aims to determine the effect of transfer pricing, tax haven and managerial ownership on tax avoidance in the mining sector for the 2019- 2021 accounting period. This research is a quantitative research that uses secondary data in the form of financial reports obtained from the official we...
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2023-01-14.
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| 260 | |c 2023-01-14. | ||
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| 520 | |a This study aims to determine the effect of transfer pricing, tax haven and managerial ownership on tax avoidance in the mining sector for the 2019- 2021 accounting period. This research is a quantitative research that uses secondary data in the form of financial reports obtained from the official website of the Indonesia Stock Exchange (IDX) and the company's official website. This study used a sample of 35 companies and 105 total research datas. The technique for analyzing the data in this study uses panel data regression test and partial statistical test (t test) using the STATA 16 application and by the assistance of Microsoft Excel. Based on the results of the tests that have been carried out, it shows that transfer pricing, tax haven and managerial ownership do not have a significant effect on tax avoidance. Keyword: Tax Avoidance, Transfer Pricing, Tax Haven, Managerial Ownership | ||
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