%0 Thesis
%9 Skripsi
%A Yonanda Romi Sa’adah, NIM.: 20108040113
%B FAKULTAS EKONOMI DAN BISNIS ISLAM
%D 2024
%F digilib:63549
%I UIN SUNAN KALIJAGA YOGYAKARTA
%K Transfer Pricing, Firm Size, Tax Avoidance, Automatic Exchange Of  Information (Aeoi)
%P 128
%T PENGARUH TRANSFER PRICING DAN FIRM SIZE TERHADAP TAX AVOIDANCE DENGAN AUTOMATIC EXCHANGE OF INFORMATION (AEOI) SEBAGAI VARIABEL MODERASI
%U https://digilib.uin-suka.ac.id/id/eprint/63549/
%X This research aims to determine the impact of transfer pricing and firm size  on tax avoidance with a moderating variable in the form of automatic exchange of  information (AEoI). The population used in this research is manufacturing and  energy companies listed on the Indonesia Stock Exchange for the period 2017-  2022. Sample selection used the purposive sampling method. The total sample used  in this research was 30 manufacturing and energy companies with a research  period of 6 years. Multiple regression analysis is used to test the relationship  between transfer pricing and firm size variables on tax avoidance and Hierarchical  Regression Analysis (HRA) to test how much the moderating variable strengthens  the influence of the independent variable on the dependent variable. The results  indicate interesting findings related to the selected variables in this study  specifically, transfer pricing and firm size variables exhibit a positive and  significant influence on tax avoidance. The Automatic Exchange of Information  (AEoI) is unable to moderate the impact of transfer pricing on tax avoidance, while  the Automatic Exchange of Information (AEoI) is capable of moderating the  influence of firm size on tax avoidance.
%Z Pembimbing: Dinik Fitri Rahajeng Pangestuti, S.E., M.AK.