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p-Index From 2021 - 2026
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All Journal JAT (Journal of Accounting and Tax)
Ikhsan Budi Riharjo
Master of Accounting Program, Faculty of Economics, STIESIA Surabaya
Economics, Econometrics & Finance

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THE EFFECT OF FINANCIAL DISTRESS AND TRANSFER PRICING ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE Yuni Isnaini; Ikhsan Budi Riharjo
JAT : Journal Of Accounting and Tax Vol. 5 No. 1 (2026)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/xag1kt56

Abstract

This study investigates the effect of financial distress and transfer pricing on tax avoidance, with firm size as a moderating variable. Furthermore, the population consists of Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024. The study applies quantitatively. The data were collected using purposive sampling with 140 data observations. Moreover, the data were taken from financial statements that were published into the official website (www.idx.co.id). The independent variables were financial distress as well as transfer pricing. Meanwhile, the dependent variable was tax avoidance, with firm size as a moderating variable. Additionally, the data were analyzed using multiple linear regression analysis with Moderated Regression Analysis (MRA). As a result, it shows that financial distress has a positive and effect on tax avoidance. However, transfer pricing has a negative  effect on tax avoidance. In addition, firm size is not proven to moderate the effect of financial distress and transfer pricing, on tax avoidance.
Co-Authors Yuni Isnaini