Pengaruh Karakteristik Eksekutif, Ukuran Perusahaan, Leverage, Kepemilikan Keluarga dan Transfer Pricing terhadap Tax Avoidance Pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2020”.

Abstract

This research aims to analyze the effect of Executive Character, Firm Size, Leverage, Family Owner And Transfer Pricing To Tax Avoidance On Indonesia Stock Exchange 2017-2020. Sample technique used in this study is the purposive sampling method. The data used in this research is secondary data. The research data was obtained from the website www.idx.co.id and website www.e-bursa.com. The data obtained and collected is then processed using the SPSS version 26 application. The results showed that the Executive characteristics, firm size, leverage, family ownership and transfer pricing simultaneously have a significant effect on tax avoidance. This is indicated by the Adjusted R-Square value indicating that tax avoidance in manufacturing companies on the Indonesia Stock Exchange in 2017-2020 was influenced by 61.2% by executive characteristics, firm size, leverage, family ownership and transfer pricing.