Faktor Tata Kelola Dan Keuangan Berpengaruh pada Penghindaran Pajak

vidiyanna, Rizal Putri and Nor Balkish, Zakaria and Jamaliah, Said (2021) Faktor Tata Kelola Dan Keuangan Berpengaruh pada Penghindaran Pajak. Forum Manajemen Indonesia 13, 13. p. 63. ISSN 978-623-96069-1-6

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Abstract

The goal of this study is to evaluate and examine the effects of corporate governance factors (Foreign Ownership and Executive Incentives) and transfer pricing on tax avoidance. The object of this research is banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 – 2019. The sample in this study uses a purposive sampling method with the criteria of banks that have foreign ownership and have never experienced losses during the study year, with a sample of 17 banks. The results of this study indicate that foreign ownership has a positive effect on tax avoidance, executive incentives have a negative impact on tax avoidance, while transfer pricing does not affect tax avoidance. Keywords : Tax Avoidance, foreign ownership, executive incentives, transfer pricing

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Depositing User:	Mrs. Vidiyanna Rizal Putri
Date Deposited:	18 Feb 2022 04:27
Last Modified:	18 Feb 2022 04:27
URI:	http://repository.ibs.ac.id/id/eprint/3978

Available Versions of this Item

• Faktor Tata Kelola Dan Keuangan Berpengaruh pada Penghindaran Pajak. (deposited 18 Feb 2022 04:27)
  • Faktor Tata Kelola Dan Keuangan Berpengaruh pada Penghindaran Pajak. (deposited 18 Feb 2022 04:27) [Currently Displayed]

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