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Desi Susilawati, Desi
Universitas Muhammadiyah Yogyakarta
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Journal : Balance Vocation Accounting Journal

 1 
PENGARUH TRANSFER PRICING, THIN CAPITALIZATION DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN SALES GROWTH SEBAGAI VARIABEL MODERASI Alamsyah, Sustari; Sarra, Hustna Dara; Susilawati, Desi
Balance Vocation Accounting Journal Vol 8, No 1 (2024): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i1.12080

Abstract

This research aims to determine the effect of Transfer Pricing, Thin Capitalization and Capital Intensity on Tax Avoidance with Sales Growth as a Moderating Variable. The population used was IDX companies in the food and beverage sector for 2018-2022 with a sampling technique using purposive sampling and 12 selected companies were obtained. Quantitative research design with the type of relationship between variables being causal (cause and effect). This research also assumes that there are other variables that moderate the relationship between the independent variable and the dependent. for partial hypothesis testing using panel data regression and for moderation testing using the moderated regretion analysis (MRA) test. The research results show that the thin capital, capital intensity and sales growth variables have an effect on tax avoidance, while transfer pricing has no effect on tax avoidance. for the moderation test, it was found that the sales growth variable was only able to moderate the effect of thin capitalization on tax avoidance, while the transfer pricing and capital intensity variables were not able to moderate it.
Co-Authors A. GUNAWAN Abidin, Muhammad Abu Bakar Adiat, Dina Ahfal, Syahrul Akbar, Dian Rahmadin Al Fajri, Ahmad Rifki Alamsyah, Sustari Alfat Taqwa, Alsadyla Alfhina, Luluk Almayda, Verga Nyctagina Anggriani Utama, Tuti Anugrah, Rinasa Agistya Aprianto Karim, Mohamad Aprilatutini, Titin Ar, Khorida Astiti, Ida Ayu Made Widya Barbara Gunawan Bramadi Arya Dianti, Feni Eka Dien Safitri, Mutiara Dua, Yohana Hendrika Effi, Maria Carmelinda Olgita Atu eka dianti, Feni Erika Mutiara, Erika Ervina Ratna Ningsih, Ervina Ratna Fadillah, Mohammad Iqbal Fathurrahman, Lalu Adrian Fikri, Muhammad Rizalul Firmansyah, Dasya Arief Fuad Rakhman, Fuad Gunawan Gunawan Hakim Zulkarnain Hanifah Rahmi Fajrin, Hanifah Rahmi Harigustian, Yayang Hasymi, Yusran Hidayat, Yogi Syarif Ika Yuni Widyawati Indriani, Afif Aprilia Joni Haryanto Jujuk Proboningsih, Jujuk Jumadi , Jumadi Jurnal Wicara Komala, Encik Putri Ema Kurnia Turidho, Resma Kusumastuti Wardana, Linda Kusumastuti, Linda Lis Saumi Ramdhani Marwati, Pury Yan Meilieana, Eca MUHAMMAD ULIN NUHA Murdiyanti, Dewi Nurfauzia Koeswara, Tya Septiani Nurul Hidayani Parliani, Parliani Parwoto, Parwoto Pikanthi Diwanti, Dyah Prayanto, Muhammad Pribadi, Denny Puspita Dewi Wulaningrum Putra, Lalu Putri Rachmawati, Putri Rahadien Pamungkas, Rahadien Rahayu, Sekar Amalia Rahmawati, Intan Fajar Rahmawati, Intan Fajar Rahmayanti, Aprilia Ratna Ningsih, Ervina Ratnaningtyas, Endah Marendah Ratnasari Ratnasari Rizal Abidin, Muhammad Rizal Amegia Saputra Rusda Wajhillah, Rusda Safitri, Mutiara Dien Sari, Purwanti Sari, Purwanti Nurfita Sarra, Hustna Dara Setiyorini, Ika Sriyono Sriyono Syahri, Alfi Tintin Sukartini Sukartini, Tintin Sukartini Tri Utami Utama, Tuti Angriani Utami, Anifah Syafitri Wardana, Linda Kusumastuti Wasalamah, Bardah Wiguna, Amalia Wijaya, Nur Hudha Yulis Setiya Dewi Yusti Farlina Yustisia, Nova