@misc{eprints82590,
           month = {Agustus},
           title = {THE INFLUENCE OF TRANSFER PRICING ON TAX AVOIDANCE WITH

PROFITABILITY AS MODERATION

(Study on Mining Companies Listed on the Indonesia Stock Exchange)},
          author = { Ayu Maheswari 	 	Anandia},
         address = {UNIVERSITAS LAMPUNG},
       publisher = {EKONOMI DAN BISNIS},
            year = {2024},
             url = {http://digilib.unila.ac.id/82590/},
        abstract = {This study aims to examine the effects of transfer pricing on tax avoidance with
profitability as a moderator. The independent variable in this study is transfer
pricing with leverage and profitability as a control variable. The dependent
variable in this study is tax avoidance. Also, the moderating variable is profitability.
The population in this study are mining companies listed in the Indonesian Stock
Exchange in 2016-2018. The sampling techniques were carried out by purposive
sampling method. Data analysis uses simple analysis uses simple analysis
regression and moderation regression analysis (MRA), with the IBM SPSS Statistics
program as an analytical tool. The test results show that the transfer pricing
variable has no effect on tax avoidance and the profitability variable weakens the
relationship between transfer pricing and tax avoidance.

Keywords: leverage, profitability, tax avoidance, transfer pricing.
Penelitian ini bertujuan untuk menguji pengaruh transfer pricing terhadap tax
avoidance dengan profitabilitas sebagai pemoderasi. Variabel independen dalam
penelitian ini adalah transfer pricing dengan leverage dan profitabilitas sebagai
variabel kontrol. Variabel dependen dalam penelitian ini adalah tax avoidance. serta
variabel pemoderasi adalah profitabilitas. Populasi dalam penelitian ini adalah
Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016-
2018. Teknik pengumpulan sampel menggunakan metode purposive sampling.
Analisis data menggunakan analisis regresi sederhana dan analisis regresi moderasi
(MRA), dengan program IBM SPSS Statistics sebagai alat bantu analisis. Hasil
pengujian menunjukkan bahwa variabel transfer pricing tidak berpengaruh
terhadap tax avoidance dan variabel profitabilitas memperlemah hubungan antara
transfer pricing dengan tax avoidance.

Kata Kunci: leverage, profitabilitas, transfer pricing, tax avoidance.}
}