PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE

Abstract

This research aimed to examine the effect of profitability, managerial ownership, and transfer pricing on tax avoidance. Profitability was measured by a proxy of Return On Assets and tax avoidance was measured by the Effective Tax Rate. Moreover, the research was quantitative. The population was Food and Beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. Furthermore, the data collection technique used purposive sampling i.e., a sample selection method by the determined criteria. In line with that, there were 18 companies as the sample. Additionally, the data was taken during 5 years (2018-2022). Therefore, it obtained 90 data samples. The data analysis technique used multiple linear regressions with SPSS 25 versions. In addition, the result indicated that profitability had a positive effect on tax avoidance, On the other hand, managerial ownership did not affect tax avoidance. Likewise, transfer pricing did not affect tax avoidance of Food and Beverage companies.