The Effect Of Taxes, Tunelling Incentives, And Bonus Mechanisms on Transfer Pricing With Foreign Ownership as a Moderation Variable
Keywords:
sales growth, tax aggressiviness, operating capacity, financial distress, institutional ownershipAbstract
The purpose of this study was to determine the effect of sales growth, tax aggressiviness, operating capacity, on financial distress with institutional ownership as moderating. Researchers use quantitative research. The population in this study were all companies in manufactur sector listed on the Indonesia Stock Exchange totaling 201 companies which were always listed for 4 consecutive years. The sample was selected using purposive sampling and obtained 64 research objects. The results of the study sales growth, and tax have an effect on financial distress, while operating capacity have no effect on financial distress.institutional ownership as moderating is able to strengthen the effect influence of the sales growth, and tax aggressiviness on the financial distress, meanwhile insitutional ownership is not able strengthen the effect infuence of the operating capacity on the financial distress
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