Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

<Previous Article In Volume
Next Article In Volume>

The Influence of Institutional Ownership, Capital Intensity and Transfer Pricing on Tax Avoidance with Good Corporate Governance as a Moderating Variable

Authors
Anugrah Janide1, *, Nirwana Nirwana1, Andi Kusumawati1
1Departement of Accounting, Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: janide23a@student.unhas.ac.id
Corresponding Author
Anugrah Janide
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_120How to use a DOI?
Keywords
Institutional Ownership; Capital Intensity; Transfer Pricing; Tax Avoidance; Good Corporate Governance
Abstract

This study aims to examine the effect of institutional ownership, capital intensity and transfer pricing on tax avoidance with good corporate governance as a moderating variable. The sample in this study is mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 with a total sample of 41 companies. This research method uses a quantitative approach by collecting data through annual financial reports and information related to the sample in this study. The data analysis techniques used are multiple linear regression and Moderated Regression Analysis (MRA). The results of the study indicate that institutional ownership and capital intensity have a positive effect on tax avoidance, transfer pricing has a negative effect on tax avoidance, while good corporate governance is able to moderate the effect of institutional ownership on tax avoidance and good corporate governance does not moderate the effect of capital intensity and transfer pricing on tax avoidance.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_120How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Anugrah Janide
AU  - Nirwana Nirwana
AU  - Andi Kusumawati
PY  - 2025
DA  - 2025/07/30
TI  - The Influence of Institutional Ownership, Capital Intensity and Transfer Pricing on Tax Avoidance with Good Corporate Governance as a Moderating Variable
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 1505
EP  - 1515
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_120
DO  - 10.2991/978-94-6463-758-8_120
ID  - Janide2025
ER  -