Pengaruh Harga Transfer, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance: Peran Moderasi COVID-19

Maya Vitalia, Estralita Trisnawati

Abstract


Taxes are the main source of state revenue, but they are costs for companies. Companies can minimize the amount of taxes they need to pay through tax avoidance. The purpose of this research is to examine the effect of transfer pricing, sales growth, and company size on tax avoidance with COVID-19 as a moderating variable. COVID-19 was chosen as a moderating variable to increase the validity of the research because changes in the economy and company behavior due to COVID-19 can cause data distortion. The research sample was selected using purposive sampling, with a total of 108 observations from 18 Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange during 2017-2022. The results of this research indicate that transfer pricing and company size have a positive effect on tax avoidance. Sales growth has no effect on tax avoidance. COVID-19 strengthens the influence of transfer pricing and company size with tax avoidance. COVID-19 has no moderating effect on sales growth with tax avoidance. The implications of this research serve as a reference for policymakers and tax practitioners in examining the factors that can influence tax avoidance.


Keywords


Company Size; COVID-19; Sales Growth; Tax Avoidance; Transfer Pricing

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DOI: https://doi.org/10.24167/jab.v23i1.13287



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