Institutional Ownership as a Moderating Variable of Transfer Pricing, Sales Growth, and Earnings Management on Tax Avoidance

Egi Mulia Asa Sukowati; Siti Sundari

doi:10.55927/fjmr.v3i7.10109

Authors

Egi Mulia Asa Sukowati Universitas Pembangunan Nasional "Veteran" Jawa Timur
Siti Sundari Universitas Pembangunan Nasional "Veteran" Jawa Timur

DOI:

https://doi.org/10.55927/fjmr.v3i7.10109

Keywords:

Transfer Pricing, Sales Growth, Earnings Management, Institusional Ownership

Abstract

This study aims to test and analyze the presumed factors that influence tax avoidance, namely transfer pricing, sales growth, and earnings management by considering institutional ownership as a moderating variable. The population used in this study are property and real estate companies listed on the IDX 2018-2022. This research uses purposive sampling which considers certain criteria that match the research needs. The data analysis technique of this research was performed using the SEM-PLS method. The findings showed that transfer pricing and earnings management did not contribute to tax avoidance. In contrast, an increase in sales growth can reduce tax avoidance practices. Institutional ownership cannot moderate the influence of transfer pricing, sales growth, and earnings management on tax avoidance.

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