Pengaruh Transfer Pricing, Sales Growth, dan Profitabilitas Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia

Abstract

This study aims to examine the influence of transfer pricing, sales growth, and profitability on tax avoindance, with firm size as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research is based on information obtained from IDX. The sample was elected using purposive sampling. The population consists of 83 energy sector companies listed on the IDX in 2021-2023, of which 38 companies were selected as the sample. The data used are secondary data, analyzed using panel data regression and Moderated Regresion Analysis (MRA), with Eviews 12 as the analytical tool. The results show that transfer pricing has a positive and significant effect on tax avoidance, sales growth has a positive and significant effect on tax avoidance, and profitability has a negative and significant effect on tax avoidance. Firm size significantly moderates (strengthens) the influence of transfer pricing on tax avoidance and significantly moderates (strengthens) the influence of sales growth on tax avoidance. However, firm size does not significantly moderate (weakens) the influence of profitability on tax avoidance.