Tax Avoidance: The Role of Transfer Pricing And Financial Factors

vidiyanna, rizal putri and Nor Balkish, Zakaria and Jamaliah, Said Tax Avoidance: The Role of Transfer Pricing And Financial Factors. ASIA-PACIFIC MANAGEMENT AND ACCOUNTING ASSOCIATION. ISSN 978-974-671-674-1

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Abstract

This study aims to analyze and investigate how aspects of financial factors, namely financial derivatives, debt shifting and transfer pricing, affect tax avoidance with firm value as a moderating variable. The object of this research is conventional banks and non-bank institutions listed on the Indonesia Stock Exchange (IDX) with a period between 2015 and 2020. The purposive selection requirements were met by 69 conventional banks and non-bank financial institutions as samples of the study. Purposive sampling criteria in this study are: Conventional banks and non-bank financial institutions do not experience losses during the research year because business actors who experience losses are not required to pay taxes. In addition, Islamic banks, regional development banks, and Islamic financial institutions are also not included in the object of this research. Using E-views 9 software for data processing, the findings of this study show that debt transfer hurts tax avoidance, but financial derivatives have no effect on tax avoidance, while transfer pricing has a positive impact on tax avoidance. In addition, firm value does not impact the weakening and strengthening of tax avoidance on the variables of debt shifting, financial derivatives, and transfer pricing.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Prodi S1 Akuntansi
Depositing User: Mrs. Vidiyanna Rizal Putri
Date Deposited: 24 Aug 2023 08:47
Last Modified: 24 Aug 2023 08:47
URI: http://repository.ibs.ac.id/id/eprint/7227

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