PENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN TRANSFER PRICING, TERHADAP PENGHINDARAN PAJAK: PROFITABILITAS SEBAGAI VARIABEL MODERASI(Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Tahun 2017 – 2023)
Abstract
This research aims 1. To determine the effect of leverage on tax avoidance in food and beverage manufacturing companies. 2. To determine the effect of institutional ownership on tax avoidance in food and beverage companies. 3. To test the role of profitability as a moderating variable in the relationship between institutional ownership and,transfer pricing and tax avoidance.
The results of this research indicate that the results of the analysis of the leverage variable have no effect on tax avoidance, the results of the analysis of the institutional ownership variable have no effect on the variable Tax Avoidance, the results of the analysis of the Transfer Pricing variable have no effect on the variable Tax Avoidance, the variable profitability is unable to moderate the variable Leverage on the variable Tax Avoidance so that the test shows that the Protability variable weakens the influence of the Institutional Ownership variable on tax avoidance
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References
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Copyright (c) 2025 Zhara Pragustia, Iin Syofia Yandra, Cyntia Carolina (Author)
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