<![CDATA[The case of transfer pricing in Indonesia is still a major problem in the development of multinational companies. For tax authorities, transfer pricing is thought to be a way to avoid taxes and harm the state. This study observes 578 companies in Indonesia to analyze the effect of transfer pricing on tax avoidance with religiosity as moderation. Based on the findings, it can be concluded that transfer pricing positively affects tax avoidance. However, if religiosity is used as a moderation between transfer pricing and tax avoidance, this relationship can be weakened because paying taxes is the responsibility of companies to the state. Companies in the sharia securities category are considered capable of weakening companies to carry out transfer pricing and reduce tax evasion. This research implies that it is hoped that the tax authorities can provide knowledge about transfer pricing to companies as well as evaluation material so that Indonesia has rules regarding anti-tax evasion. Kasus transfer pricing di Indonesia masih menjadi masalah utama dalam perkembangan perusahaan multinasional. Bagi otoritas pajak, transfer pricing diduga menjadi cara untuk melakukan penghindaran pajak dan merugikan negara. Penelitian ini mengamati 578 perusahaan di Indonesia untuk menganalisis pengaruh transfer pricing terhadap penghindaran pajak dengan religiusitas sebagai moderasi. Berdasarkan hasil temuan dapat disimpulkan transfer pricing berpengaruh positif terhadap penghindaran pajak. Namun, jika religiusitas dijadikan moderasi antara transfer pricing dengan penghindaran pajak dapat memperlemah hubungan tersebut karena pembayaran pajak adalah tanggung jawab perusahaan kepada negara. Perusahaan dengan kategori efek syariah dianggap mampu memperlemah perusahaan untuk melakukan transfer pricing dan mengurangi penghindaran pajak. Implikasi penelitian ini diharapkan otoritas pajak bisa memberikan pengetahuan mengenai transfer pricing kepada perusahaan serta sebagai bahan evaluasi agar di Indonesia mempunyai aturan tentang anti penghindaran pajak.]]>
