The Relation Between Multinationality and Tax Haven on Transfer Pricing: Moderated by Institutional Ownership

Anna Sumaryati ; Hayu Wikan Kinasih ; Zaky Machmuddah
Proceeding of the International Conference on Econ... 📅 2025 Vol 2, No 2 🔗 DOI: 10.61132/iceat.v2i2.156
Abstract
This study aims to analyze the influence of multinationality and tax haven utilization on transfer pricing activities, with institutional ownership as a moderating variable. The research focuses on energy sector companies in Indonesia, using 70 data samples obtained from company reports and financial statements. Regression analysis with moderation was employed to test the hypotheses. The findings reveal that both multinationality and tax haven practices significantly influence transfer pricing activities. However, institutional ownership does not moderate the relationship between multinationality and transfer pricing but does moderate the relationship between tax haven and transfer pricing. These findings indicate that multinational expansion and the use of tax havens play an essential role in determining corporate transfer pricing behavior. Furthermore, the presence of institutional ownership strengthens the influence of tax haven utilization on transfer pricing practices, showing that ownership structure affects how companies manage their tax-related strategies. This research contributes to a better understanding of the determinants of transfer pricing in multinational enterprises and offers practical implications for policymakers in designing effective tax regulations and governance standards related to corporate taxation.
Keywords
Institutional Ownership; Multinationality; Regression Analysis; Tax Haven; Transfer Pricing
How to Cite

Anna Sumaryati, et al. (2025). The Relation Between Multinationality and Tax Haven on Transfer Pricing: Moderated by Institutional Ownership. Proceeding of the International Conference on Economics, Accounting, and Taxation, 2(2). https://doi.org/10.61132/iceat.v2i2.156

Anna Sumaryati; Hayu Wikan Kinasih; Zaky Machmuddah, "The Relation Between Multinationality and Tax Haven on Transfer Pricing: Moderated by Institutional Ownership," Proceeding of the International Conference on Economics, Accounting, and Taxation, vol. 2, no. 2, 2025.

Anna Sumaryati; Hayu Wikan Kinasih; Zaky Machmuddah. "The Relation Between Multinationality and Tax Haven on Transfer Pricing: Moderated by Institutional Ownership." Proceeding of the International Conference on Economics, Accounting, and Taxation, vol. 2, no. 2, 2025.

Anna Sumaryati; Hayu Wikan Kinasih; Zaky Machmuddah. "The Relation Between Multinationality and Tax Haven on Transfer Pricing: Moderated by Institutional Ownership." Proceeding of the International Conference on Economics, Accounting, and Taxation 2, no. 2 (2025).

Anna Sumaryati, et al. (2025) 'The Relation Between Multinationality and Tax Haven on Transfer Pricing: Moderated by Institutional Ownership', Proceeding of the International Conference on Economics, Accounting, and Taxation, 2(2). doi: 10.61132/iceat.v2i2.156.

Anna Sumaryati; Hayu Wikan Kinasih; Zaky Machmuddah. The Relation Between Multinationality and Tax Haven on Transfer Pricing: Moderated by Institutional Ownership. Proceeding of the International Conference on Economics, Accounting, and Taxation. 2025;2(2).

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