DETERMINANT OF THE AMOUNT OF RELATED PARTY TRANSACTION: INFLUENCES TAX EXPENSE AND INSTITUTIONAL OWNERSHIP

The main purpose of this research is to investigate the impact related party transactions (RPT) which sales and expenses institutional ownership on tax expenses. sampling technique purposive amount population 227 consumer goods companies Based listed company industry Indonesia Stock Exchange with a total sample 48 period observation years in 2017-2020. This study method uses quantitative methods hypothesis test panel data regression analysis tools using IBM SPSS Statistics 26 proceeds exhibit that previous year do not have an influence expense (RPTSE) Related are comparatively complex other side that, ensures inspections these then shows variables (RPTSE).