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Zuhri, Fitra Wansyah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Determinants of tax avoidance with independent commissioners as a moderating variable Zuhri, Fitra Wansyah; Kusuma Hasbullah, Iman Indrafana
Educoretax Vol 6 No 1 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i1.1945

Abstract

This study aims to determine the effect of leverage and transfer pricing on tax avoidance with independent commissioners as a moderating variable in mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling method used was purposive sampling. A total of 95 samples were observed over a period of five years, consisting of 19 companies. The data analysis technique used in this study was moderation analysis using moderated regression analysis. The results of this study indicate that leverage and transfer pricing do not affect tax avoidance, and independent commissioners are unable to moderate the effect of leverage on tax avoidance. In addition, independent commissioners are able to moderate and strengthen the effect of transfer pricing on tax avoidance.
Co-Authors Kusuma Hasbullah, Iman Indrafana