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All Journal Jurnal Riset Akuntansi
Sofyan Hadi Febrianto
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Economics, Econometrics & Finance

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Tax Minimization sebagai Pemoderasi pada Pengaruh Exchange rate terhadap Transfer pricing Sofyan Hadi Febrianto; Eni Srihastuti; Dewi Wungkus Antasari
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.4337

Abstract

This study aims to analyze the effect of exchange rate on transfer pricing with tax minimization as a moderating variable. The research employs a quantitative approach using secondary data obtained from companies’ financial statements. The analytical methods include regression analysis and interaction testing to examine the moderating role. The results indicate that tax minimization does not strengthen the effect of exchange rate on transfer pricing, but instead weakens the relationship, leading to the rejection of the second hypothesis (H2). These findings suggest that companies tend to rely more on tax efficiency strategies rather than responding to exchange rate fluctuations in determining transfer pricing policies. This study implies that internal company factors play a more dominant role than external factors in influencing transfer pricing decisions.
Co-Authors Dewi Wungkus Antasari Eni Srihastuti