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All Journal JURNAL AKUNTANSI DAN AUDITING
Maghfirah Armadhana, Annisa Nur
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Economics, Econometrics & Finance

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Deferred Tax Expense and Tunneling Incentive Influence on Tax Avoidance via Transfer Pricing Maghfirah Armadhana, Annisa Nur; Santika, Sisca; Khairiyah, Nurul Musfirah
JURNAL AKUNTANSI DAN AUDITING Volume 22, Nomor 2, Tahun 2025
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.22.2.179-198

Abstract

This research aims to analyze the effect of Deferred Tax Expense and Tunneling Incentives on Tax Avoidance with Transfer Pricing as an intervening variable in multinational companies located in Indonesia. This study uses a quantitative approach with secondary data from 17 multinational companies listed on the OECD website during the period of 2022–2024. The analytical technique used is path analysis to test the direct and indirect relationships between variables. The research results indicate that simultaneously, Deferred Tax Expense and Tunneling Incentive have an influence on Tax Avoidance. Partially, the Deferred Tax Expense has a negative impact on Tax Avoidance, Tunneling Incentive does not affect Tax Avoidance, Deferred Tax Expense does not affect Transfer Pricing, Tunneling Incentive does not affect Transfer Pricing, Transfer Pricing cannot mediate the effect of Deferred Tax Expense on Tax Avoidance, and Transfer Pricing cannot mediate the effect of Tunneling Incentive on Tax Avoidance.
Co-Authors Khairiyah, Nurul Musfirah Santika, Sisca