The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables

Muhammad Riska Maulana · Taufiq Marwa · Tertiarto Wahyudi

37 citations0/0 files storedModern Economics

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Corporate Taxation and Avoidance Taxation and Legal Issues Taxation and Compliance Studies

Abstract

Introduction.Tax avoidance is strategies and techniques that take advantage of grey areas contained in the tax law itself.The different interests between business people and the tax office make tax avoidance a common practice.The data used in this study is secondary data from Indonesia Stock Exchange.The population of this research is 41 mining companies which are listed in Indonesian Stock Exchanges in during period 2013 -2017.The number of companies that will be used for the sample in this study is 16 companies.The analytical tool used in this study is multiple regression analysis with moderating variables Purpose.The purpose of the article is to investigate and get empirical evidence about the effect of transfer pricing, financial distress, and capital intensity on the tax avoidance with f irm size as a moderator variable.Results.The results showed that transfer pricing significantly affected tax avoidance, positive influence, financial distress significantly affected tax avoidance, negative influence, while capital intensity did not signi ficantly affect tax avoidance, and firm size did not moderate the relationship between transfer pricing, financial distress, and capital intensit y on tax avoidance Conclution.Financial distress and transfer pricing are variables that must be considered be cause they show a significant influence on tax avoidance, especially transfer pricing, government regulations related to transfer pricing have proven effective in combating tax avoidance.

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References

2017Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing 2017Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality 2016Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas terhadap Nilai Perusahaan pada Sektor Properti dan Real Estate 2014Financial distress, outside directors and corporate tax aggressiveness spanning the global financial crisis: An empirical analysis 2014The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia 2017The Influence of Profitability, Leverage, Firm Size and Capital Intensity Towards Tax Avoidance 2014Corporate Ownership, Governance and Tax Avoidance: An Interactive Effects 2016PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI BEI

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2020The Impact of Transfer Pricing and Earning Management on Tax Avoidance 2021Pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidance 2022Does Corporate Governance Support Tax Avoidance Practice in Indonesia?2022PENGARUH PROFITABILITAS, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL (MODERATING) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2019)

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