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All Journal Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Elisabeth Cylvia Goba Fernandez
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Economics, Econometrics & Finance

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INDEPENDENT COMMISSIONERS MODERATE THE EFFECT OF LEVERAGE AND TRANSFER PRICING ON TAX AVOIDANCE Triana Murtiningtyas; Elisabeth Cylvia Goba Fernandez; Sa'adah, Lailatus
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 1 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v7i1.9237

Abstract

This research aims to analyze the effect of leverage and transfer pricing on tax avoidance with independent commissioners as moderating variables. The population used in this research is Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI) in 2021-2023. The sampling method in this research used purposive sampling according to predetermined criteria and the number of samples used was 78 samples. The analysis technique used in this research is multiple linear regression analysis. The results of the analysis show that leverage has an effect on tax avoidance, transfer pricing has no effect on tax avoidance, independent commissioners are unable to moderate the effect of leverage on tax avoidance and independent commissioners are unable to moderate the effect of transfer pricing on tax avoidance.
Co-Authors Sa'adah, Lailatus Triana Murtiningtyas