PENGARUH TRANSFER PRICING DAN FIRM SIZE TERHADAP TAX AVOIDANCE DENGAN AUTOMATIC EXCHANGE OF INFORMATION (AEOI) SEBAGAI VARIABEL MODERASI

Yonanda Romi Sa’adah, NIM.: 20108040113 (2024) PENGARUH TRANSFER PRICING DAN FIRM SIZE TERHADAP TAX AVOIDANCE DENGAN AUTOMATIC EXCHANGE OF INFORMATION (AEOI) SEBAGAI VARIABEL MODERASI. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

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.

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