The Effect of Profitability, Company Size, and Tunneling Incentive on Tax Avoidance with Transfer Pricing as a Moderating Variable

Roji Rohmani · Aminul Amin

11 citations0/0 files storedWiga Jurnal Penelitian Ilmu Ekonomi

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

Abstract

Tax avoidance is one of the ways carried out by taxpayers as an effort to reduce the burden of taxes paid legally by utilizing the gray area of taxes. However, in 2020 state losses reached Rp. 68.7 trillion due to tax avoidance. This study aims to examine the effect of profitability, company size, and tunneling incentives on tax avoidance with transfer pricing as a moderation. The research population is manufacturing companies listed on the IDX in 2019-2021. The research sample was 29 companies, selected using the purposive sampling method. This research is a quantitative study using Moderated Regression Analysis (MRA). The results of this study show that profitability, tunneling incentives and transfer pricing have a positive effect on tax avoidance. The size of the company has no effect on tax avoidance. Transfer pricing has been shown to moderate the effect of profitability and company size on tax avoidance, while in the tunneling incentive variable, transfer pricing has not been shown to moderate the effect of the tunnelling incentive variable on tax avoidance.

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2014The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia 2013Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms 2014Pengaruh pajak, tunneling incentive dan exchange rate pada keputusan transfer pricing perusahaan 2021Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak 2019The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance 2022Effect of Corporate Governance Structures, Political Connections, and Transfer Pricing on Tax Aggressiveness 2021Influence of Profitability, Company Size and Tunneling Incentive on Company Decisions of Transfer Pricing (Empirical Studies on Listed Manufacturing Companies Indonesia Stock Exchange period 2012-2019)

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