El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Analisis Penerapan Tunneling Incentive Terhadap Tax Avoidance Dengan Transfer Pricing Sebagai Variabel Moderasi

Farah Nadya, Al Khansa Rezkiano (Unknown)
Marita, Marita (Unknown)

Article Info

Publish Date
02 Jan 2026

Abstract

This study aims to analyze the effect of tunneling incentives on tax avoidance with transfer pricing as a moderating variable in health sector companies listed on the Indonesia Stock Exchange for the period 2023–2024. This study uses a quantitative approach with secondary data and the Moderated Regression Analysis (MRA) method on 52 observations. The results show that tunneling incentives and transfer pricing do not significantly affect tax avoidance, and transfer pricing is unable to moderate this relationship. These findings indicate that in a strict regulatory environment, tax avoidance practices are not significantly influenced by ownership structure or transfer pricing mechanisms.

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Journal Info
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Website

Abbrev

elmal

Publisher

Institut Agama Islam Nasional Laa Roiba Bogor

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam mempublikasi hasil riset dan kajian terkini bidang ekonomi, keuangan, manajemen dan bisnis Islam. Mulai 2011, jurnal ini terbit tiga kali setahun setiap Maret, Juli dan November. Jurnal ini dikelola oleh Pusat Riset dan Kajian Strategis (PRKS) Masyarakat ...