The effect of transfer pricing, earnings management, and company size on tax avoidance: managerial ownership analysis

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Panel data regression shows that transfer pricing negatively affects tax avoidance without managerial ownership, suggesting differing strategies.

Transfer pricing significantly reduces tax avoidance in firms lacking managerial ownership, highlighting its role in tax strategy.
Earnings management produces a significant impact on tax avoidance in companies with managerial ownership, emphasizing its dual nature.
Using a panel data regression analysis, the study assessed 43 firms from the Indonesia Stock Exchange from 2019 to 2023.
Findings indicate the moderating influence of managerial ownership on tax avoidance practices, supporting agency theory.

Hendro Paulus (2025) studied this question.

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Panel data regression shows that transfer pricing negatively affects tax avoidance without managerial ownership, suggesting differing strategies.