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The Influence of Institutional Ownership, Capital Intensity and Transfer Pricing on Tax Avoidance with Good Corporate Governance as a Moderating Variable

In: Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

Author

Listed:
  • Anugrah Janide

    (Hasanuddin University, Departement of Accounting)

  • Nirwana Nirwana

    (Hasanuddin University, Departement of Accounting)

  • Andi Kusumawati

    (Hasanuddin University, Departement of Accounting)

Abstract

This study aims to examine the effect of institutional ownership, capital intensity and transfer pricing on tax avoidance with good corporate governance as a moderating variable. The sample in this study is mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 with a total sample of 41 companies. This research method uses a quantitative approach by collecting data through annual financial reports and information related to the sample in this study. The data analysis techniques used are multiple linear regression and Moderated Regression Analysis (MRA). The results of the study indicate that institutional ownership and capital intensity have a positive effect on tax avoidance, transfer pricing has a negative effect on tax avoidance, while good corporate governance is able to moderate the effect of institutional ownership on tax avoidance and good corporate governance does not moderate the effect of capital intensity and transfer pricing on tax avoidance.

Suggested Citation

  • Anugrah Janide & Nirwana Nirwana & Andi Kusumawati, 2025. "The Influence of Institutional Ownership, Capital Intensity and Transfer Pricing on Tax Avoidance with Good Corporate Governance as a Moderating Variable," Advances in Economics, Business and Management Research, in: Mursalim Nohong & Fitra Roman Cahaya & Phung Minh Tuan & Arifuddin Mannan & Anas Iswanto Anwar & Ria (ed.), Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), pages 1505-1515, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-758-8_120
    DOI: 10.2991/978-94-6463-758-8_120
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