AN ANALYSIS OF TAX AVOIDANCE OF FAMILY COMPANIES IN INDONESIA

Abstract

This study aims to examine the effect of thin capitalization, executive characteristics, and transfer pricing on tax avoidance in family companies in Indonesia. The population in this study consisted of family companies listed on the Indonesia Stock Exchange from 2018-2020. The sample selection in this study used a purposive sampling technique, namely the technique of determining the sample to determine certain criteria. This study used a purposive sampling technique with 317 family companies. Based on the results of the analysis, it can be concluded that thin capitalization has a significant positive effect on tax avoidance; executives characteristics have no effect on tax avoidance; transfer pricing has no effect on tax avoidance