Determination Of Tax Avoidance Factors With Transfer Pricing As A Moderation In FnB Sub-Sector Companies

Autor(s): Edi Pranoto, Devina Yulia Paramita
DOI: 10.35760/ugefic.v8i1.203

Abstract

This study aims to analyze the effect of Deferred Tax Expenses, Sales Growth, and Earnings Persistence on Tax Avoidance with Transfer Pricing as a moderating variable in the food and beverage subsector during the 2020-2024 period. The analysis with secondary data sources obtained from the IDX official website and company annual reports. Use a purposive sampling method based on criteria so that a total sample of 13 companies was obtained with an observation period of 5 years and a total of 65 observations of the research sample. The data analysis used in this study is multiple linear regression test, hypothesis testing, and moderated regression analysis (MRA) with the help of the SPSS version 26 software program. Results obtained, that partially deferred tax expense and earnings persistence affect tax avoidance, sales growth has no effect on tax avoidance. Simultaneously deferred tax expense, sales growth, and earnings persistence affect tax avoidance. In MRA, transfer pricing is able to moderate the effect of earnings persistence on tax avoidance, while transfer pricing is not able to moderate the effect of deferred tax liability on tax avoidance and transfer pricing is also not able to moderate the effect of sales growth on tax avoidance.

Keywords

Deferred Tax Expense, Earnings Persistence, Sales Growth, Tax Avoidance, Transfer Pricing

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DOI: http://dx.doi.org/10.35760/ugefic.v8i1.203

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