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All Journal Formosa Journal of Multidisciplinary Research (FJMR)
Adelia Pramesti Fitriandari
Universitas Negeri Surabaya
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

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The Effect of Transfer Pricing and Thin Capitalization on Tax Avoidance with Profitability as a Moderating Variable Adelia Pramesti Fitriandari; Aisyaturrahmi Aisyaturrahmi
Formosa Journal of Multidisciplinary Research Vol. 4 No. 7 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i7.357

Abstract

This study aims to analyze the effect of transfer pricing and thin capitalization on tax avoidance with profitability as a moderating variable in processing industry sector companies listed on the Indonesia Stock Exchange in 2021 - 2023. The research method used in this research is a quantitative method. The sampling technique used in this research was purposive sampling and 53 companies were obtained over a 3 year period, and 159 research sample units were obtained. The data analysis technique used is multiple linear regression analysis and moderated regression analysis (MRA) using STATA 17 software. The research results partially prove that transfer pricing and thin capitalization have no effect on tax avoidance and profitability is able to provide moderation on the relationship between transfer pricing and thin capitalization on tax avoidance. Simultaneously shows that transfer pricing and thin capitalization have an effect on tax avoidance.
Co-Authors Aisyaturrahmi