THE EFFECT OF TRANSFER PRICING, COMPANY SIZE, MANAGERIAL OWNERSHIP AND PROFITABILITY ON TAX AVOIDANCE

Abstract

The purpose of this study was to determine how transfer pricing, company size, managerial ownership and profitability on tax avoidance. The data collection method uses secondary data derived from financial reports accessed through www.idx.id. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The method used for determining the sample is purposive sampling method. The sample included in the test criteria was 65 companies. Data analysis uses multiple linear regression analysis, with the IBM SPSS Statistics 25 program as an analysis tool. The research results show that transfer pricing has no effect to tax avoidance. Company size has an effect on tax avoidance. Managerial ownership has no effect to tax avoidance. Profitability has no effect on tax avoidance. Transfer pricing, company size, managerial ownership and profitability simultaneously have an effect on tax avoidance.