Pengaruh Transfer Pricing dan Sales Growth terhadap Penghindaran Pajak dengan Pandemi Covid-19 sebagai Variabel Moderasi

Abstract

This research aims to determine the effect of transfer pricing and sales growth on tax avoidance with the Covid-19 pandemic as a moderating variable in healthcare sector companies listed on the IDX in 2018-2022. This research was conducted based on information obtained on the Indonesian Stock Exchange. The sampling technique for this research uses a purposive sampling method. The population in this study were 30 healthcare sector companies listed on the IDX in 2018-2022 and the sample used was 10 companies. The type of data used is secondary data and panel data regression data analysis techniques and the Moderate Regression Analysis (MRA) test with the Eviews 10 analysis tool. The results of this research show that transfer pricing has a positive and significant effect on tax avoidance and sales growth has a positive and significant effect on tax avoidance. The Covid-19 pandemic was able to positively moderate (strengthen) the influence of transfer pricing on tax avoidance and the Covid-19 pandemic was able to negatively moderate (weaken) the influence of sales growth on tax avoidance.