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 resulted...

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Auteurs principaux:	Euis Nessia Fitri, Dani Rahman Hakim
Format:	Artigo
Langue:	Inglês
Publié:	Universitas Negeri Semarang 2024-09-01
Collection:	Jurnal Dinamika Akuntansi
Sujets:	institutional ownership sales growth tax avoidance transfer pricing
Accès en ligne:	https://journal.unnes.ac.id/journals/jda/article/view/5697
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