Impact of Foreign Related Party Transactions, Thin Capitalization, and Significant Foreign Ownership on Tax Avoidance: Study of Agency Theory and Cost-Benefit Theory

Dampak Transaksi Pihak Terkait Luar Negeri, Kapitalisasi Tipis, dan Kepemilikan Asing Signifikan Terhadap Penghindaran Pajak: Kajian Teori Keagenan dan Teori Biaya-Manfaat

Authors

  • Desak Nyoman Sri Werastuti Universitas Pendidikan Ganesha
  • Luh Arshantya Maha Saputri Universitas Pendidikan Ganesha
  • Agung Sutoto Badan Riset dan Inovasi Nasional (BRIN)
  • Adi Suryo Hutomo Badan Riset dan Inovasi Nasional (BRIN)
  • Wahyu Purwanto Badan Riset dan Inovasi Nasional (BRIN)
  • Reza Amarta Prayoga Badan Riset dan Inovasi Nasional (BRIN)

DOI:

https://doi.org/10.58330/prevenire.v3i1.299

Keywords:

Foreign Ownership, Tax Evasion, Thin Capitalization, Related Party Transactions

Abstract

This exploration plans to look at the factors that trigger the act of expense evasion in non-monetary organizations involving various relapse as a logical technique. The example in this study are non-monetary organizations on the IDX for the period 2019 to 2021. The discoveries from this study are connected party exchanges, slight capitalization, and unfamiliar possession are determinants of tax avoidance. Related party exchanges and slender capitalization are observationally demonstrated to increment tax avoidance. Alternately, unfamiliar possession can decrease tax avoidance. The consequences of this exploration can help the public authority and expense specialists to regulate charge aversion rehearses. Moreover, they need to give close consideration to the organization's exchanges with unfamiliar gatherings. This exploration adds unfamiliar proprietorship as a determinant of expense evasion rehearses.

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2023-08-01

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Desak Nyoman Sri Werastuti, Luh Arshantya Maha Saputri, Agung Sutoto, Adi Suryo Hutomo, Wahyu Purwanto, & Reza Amarta Prayoga. (2023). Impact of Foreign Related Party Transactions, Thin Capitalization, and Significant Foreign Ownership on Tax Avoidance: Study of Agency Theory and Cost-Benefit Theory: Dampak Transaksi Pihak Terkait Luar Negeri, Kapitalisasi Tipis, dan Kepemilikan Asing Signifikan Terhadap Penghindaran Pajak: Kajian Teori Keagenan dan Teori Biaya-Manfaat. Journal of Multidisciplinary Science, 3(1), 196–208. https://doi.org/10.58330/prevenire.v3i1.299

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