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Nur Wijayanti
Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa, Indonesia
Economics, Econometrics & Finance

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Transfer Pricing Memoderasi Profitabilitas, Kepemilikan Asing, dan Komite Audit Terhadap Tax Avoidance Nur Wijayanti; Sri Ayem
E-Jurnal Akuntansi Vol 32 No 7 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i07.p19

Abstract

This study aims to obtain empirical evidence of the effect of profitability, salt ownership and audit committee on tax avoidance, and to use transfer pricing as a moderating variable. The research sample is manufacturing companies listed on the Indonesia Stock Exchange in 2016 – 2020. The analysis used is multiple linear regression and interaction test (MRA). The test results show that profitability has a positive effect on tax avoidance, while foreign ownership and audit committees have a negative effect on tax avoidance. Transfer pricing is not able to moderate the effect of profitability and foreign ownership on tax avoidance. Meanwhile, transfer pricing is able to weaken the influence of the audit committee on tax avoidance. Keywords: Profitability; Foreign Ownership; Audit Committee; Tax Avoidance; Transfer Pricing.
Co-Authors Sri Ayem