Transfer Pricing, Firm Financial Characteristics and Tax Avoidance Relationship

vidiyanna, Rizal Putri and Nor Balkish, Zakaria and Jamaliah, Said Transfer Pricing, Firm Financial Characteristics and Tax Avoidance Relationship. International Conference in Technology, Humanities and Management. ISSN 2357-1330

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Abstract

This research intends to examine and explore the impact of financial elements, specifically derivatives, debt shifting, and transfer pricing, on tax avoidance, taking into consideration the moderating variable of financial difficulty. The focus of the study revolved around the examination of banks and non-bank financial firms that were listed on the Indonesia Stock Exchange (IDX) during the period spanning from 2015 to 2020. The study selected 69 institutions as samples, employing precise selection criteria. It is essential to acknowledge that the study did not encompass financial institutions that have experienced losses within the designated timeframe, as these entities are exempt from tax obligations. The study's findings indicate that using E-views 12 software for data processing revealed a negative relationship between debt shifting and tax avoidance. Furthermore, the analysis demonstrated that financial derivatives do not significantly impact tax avoidance. Transfer pricing has a positive influence. Moreover, it is shown that financial difficulty does not influence the fluctuation of tax avoidance concerning variables such as debt shifting, 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:	22 Feb 2024 01:51
Last Modified:	22 Feb 2024 01:51
URI:	http://repository.ibs.ac.id/id/eprint/7452

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