Thin Capitalization, Transfer Pricing, Family Ownership, And Tax Avoidance

Authors

  • Muhamad Ihsan Ashari
  • Anis Syamsu Rizal
  • Sugiyanto Sugiyanto
  • Satria Agung Prabowo
  • Ahmad Rifa'i

Abstract

This study aims to determine the effect of thin capitalization, transfer pricing and family ownership on company property and real estate listed on the Indonesian stock exchange in 2016-2020. The research method used is the associative approach method. The population in this study were 61 property and real estate companies listed on the Indonesia Stock Exchange in 2016-2020. The sample in this study were 10 companies with 50 financial statement data using purposive sampling method as a sampling technique. The hypothesis in this study uses panel data regression analysis using Eviews version 12 software. The results show that partially thin capitalization and family ownership have no effect on tax avoidance, and transfer prices partially affect tax avoidance, and the results of simultaneous testing show that thin capitalization, transfer prices and family ownership affect tax avoidance..

Keywords: Thin Capitalization, Transfer Pricing, Family Ownership, and Tax Avoidance

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Published

2022-11-15

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Vol. 3 No. 1 (2022): HUMANIS (Humanities, Management and Science Proceedings)

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