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All Journal Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Naza Adenisa Firdausi Alifia Putri Wardani
Brawijaya University
Economics, Econometrics & Finance

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PENGARUH FINANCIAL DISTRESS DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE DENGAN FIRM SIZE SEBAGAI PEMODERASI Naza Adenisa Firdausi Alifia Putri Wardani; Hendi Subandi
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 3 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aims to determine the effect of financial distress and transfer pricing on tax avoidance with firm size as a moderating variable. The population of this study includes basic and chemical industry companies listed on the Indonesia Stock Exchange between 2019 and 2021, from which the samples of 16 companies are selected through a purposive sampling technique, and analyzed by panel data with a common effect model approach utilizing EViews 12. The results of this study exhibit that financial distress has no effect on tax avoidance, transfer pricing has a significant effect on tax avoidance practices, firm size is unable to moderate the relationship between financial distress and tax avoidance, and firm size cannot reinforce the relationship between transfer pricing and tax avoidance.
Co-Authors Hendi Subandi