Pengaruh Kepemilikan Manajerial, Inventory Intensity dan Transfer Pricing terhadap Tax Avoidance

Abstract

This study aims to examine the effects of managerial ownership, inventory intensity, and transfer pricing on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study population comprised 92 companies within the property and real estate sector. Purposive sampling was employed to select companies that met the predetermined research criteria, resulting in a sample of 27 companies and a total of 135 observations over the five-year period. The data were analyzed using panel data regression with EViews 14 software to assess the simultaneous and partial effects of the independent variables on tax avoidance. The simultaneous test results indicate that managerial ownership, inventory intensity, and transfer pricing jointly affect tax avoidance. However, the partial test results show that managerial ownership and inventory intensity individually have no effect on tax avoidance, whereas transfer pricing has an effect. These findings demonstrate that the joint effect of the three variables differs from their individual effects, with transfer pricing being the only variable found to affect tax avoidance in the partial analysis.