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The Influence of Leverage, Profitability, and Transfer Pricing on Tax Avoidance: The Moderating Role of Economic Policy Uncertainty Aldi Maulana; Wiwik Utami
Akuntansi Vol. 5 No. 3 (2026): September : Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i3.3305

Abstract

This study investigates the impact of leverage, profitability, and transfer pricing on tax avoidance, with economic policy uncertainty (EPU) as a moderating variable. This study focuses on multinational companies listed on the Indonesia Stock Exchange from 2019 to 2023. Using a purposive sampling approach, 54 companies were selected as research samples, covering 233 observation data. The hypotheses were tested using eviews software and multiple linear regression models with Moderated Regression Analysis (MRA). Tax avoidance is measured using the Long-Run Cash Effective Tax Rate (LRCETR), which better captures long-term corporate tax behavior. This study uses the moderating variable of economic policy uncertainty to measure the influence of external company variables in moderating internal company variables. profitability has a significant positive effect on tax avoidance. But the leverage and transfer pricing variables do not affect tax avoidance. In addition, the economic policy uncertainty variable cannot moderate the relationship between leverage, profitability and transfer pricing on tax avoidance.
Co-Authors Abdul Hadi Zulkafli Achmad Chotib Aditya Handi Chandra Afandi , Agus Ari Agung Susanti, Dwi Agus Ari Afandi Agustin Fadjarenie Agustin, Andhika Permana Ahmad Badawi Saluy Ahmad Maftukhin Ai Fitri Aldi Maulana Alfina, Alfina Maharani Alvanny, Laura Vidya Amilin , Andhika Permana Agustin ANDI AGUNG F, ANDI Anees Janee Ali Anwar Allah Pitchay Anwar Allah Pitchay, Anwar Allah Apollo Daito Ari Afandi, Agus Arif Pujianto Augustina Kurniasih B, Ainu Rofiq Bambang Santoso Marsoem Bin Rahmad, Khozaeni Chintya Dewi, Cindy Dioso, Regidor III Doktoralina, Caturida Meiwanto Dwi Agung Susanti, Dwi Agung Susanti Dwi Asih Surjandari Eka Lestari, Waffani Eko Widianarko Kusnadi Eliyani Eliyani ENDRI ENDRI Erna Setiany Eva Riantika Ratna Palupi Fitri Indriawati Fitriani Lubis Habibi, Hafid Haris Prasetyo Hadi Santoso Hassan, Datin Dr. Hafizah Che Huda, Akhmad Ilmi, Azzahra Nikmtaul Imam Wahyudi Indrawan, Imam Wahyudi Indriani, Ririn Isnaini Munfarida , Aulia Istianingsih Sastrodiharjo, Istianingsih I’is Intan Putri Hulu Khozaeni bin Rahmad Laura Vidya Alvanny Lin Oktris Lucky Nugroho Luluk, Sri Mappayunki, Ratna Marcella, Rini Mariyam Chairunisa Meryem Afoukane Muafida, Nabiatul Muhammad Faisal Sofa, Muhammad Muhammad Zain Satria Atmaja Muhammad, Zikri Mukhammad Soleh Mulyani, Susi Dwi Munfarida, Aulia Isnaini Murni Hartini, Windadari Muslima Isnanda Putri, Evita Mustika, Ulfa Dyah Mutia Wahyuningsih Naily Syahfitri Nanik Nurjayanti Narendraputra, Faiz Nita Yuliana Nukhan Wicaksono Pribadi, Nukhan Wicaksono Nur Azizah Nur Laila Rahmawati, Nur Nur Wachidah Yulianti, Nur Wachidah Nurjayanti, Nanik Nurul Hidayah Nuryanti, Titik Palupi, Hendri Putri Hulu, I’is Intan Putri Jihandini, Aida Putri, Evita Muslima Isnanda Raffiky Pinandia S Rahmawati Rahmawati, Rahmawati Rashid, Norhashima Abd Ratu, Iwan Pura Tagu Riantika Ratna Palupi, Eva Rieke Pernamasari RINI RINI Rini Rini Riyani, Arum Rohmawati, Indah Ronny Andesto Santoso, Sigid Budi Sembiring, Rinawati Setianto, Rony Sholikhah, Mar'atus Sinda Eria Ayuni Siti Aisyah Siti Patonah Soeltanto, Taufiq Soliyah Wulandari Sri Mulyani Suci Arsita Sari Suharmadi Suharmadi Supriyadi Supriyadi Suryadharma Sim Syafitri, Mutiara Tatang Ari Gumayanti Taufik Akbar Taufik Akbar Titik Aryati Tri Rahayuningsih Tri Wulan Sundari Triyana, Kholish Fajri Vebry Resky Aulia Domo Widodo Widodo Widodo Widodo Widyaningsih, Vania Wieta Chairunesia Wirotomo, Heristiawan Aryo WIWIK MUHIDAYATI, WIWIK Yeni Kusmiyati Yusoff, Yusliza Mohd Zubir Azhar Zuha Rosufila