Pengaruh Transfer Pricing, Intangible Assets, dan Thin Capitalization terhadap Tax Avoidance dengan Multinationality sebagai Variabel Moderasi (Studi pada Perusahaan Sektor Consumer Non-Cyclicals yang terdaftar di BEI Tahun 2022-2024)

Siti Nur Halimah, The Effect of Transfer Pricing, Intangible Assets, and Thin Capitalization on Tax Avoidance with Multinationality a Moderating Variable (A Study of Consumer Non-Cyclical Companies Listed on the IDX in 2022-2024)rnThis study aims to determine the effect of transfer pricing, intangible assets, and thin capitalization on tax avoidance practices, well to examine the role of multinationality a moderating variable. This quantitative study utilizes secondary data from the financial statements of non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. The sample selection technique used purposive sampling, resulting in 54 observations meeting the appropriate criteria.rnData analysis in this study used multiple linear regression to examine the effect of independent variables on tax avoidance and Moderated Regression Analysis (MRA) to examine the role of multinationality a moderating variable. To ensure the regression model was suitable, a series of classical assumption tests were conducted, including tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. Furthermore, hypothesis testing was conducted using t-tests, F-tests, and coefficient of determination (R2) analysis.rnThe results showed that transfer pricing and thin capitalization did not have a significant effect on tax avoidance. Furthermore, multinationality failed to moderate the relationship between transfer pricing, intangible assets, and thin capitalization on tax avoidance. This finding indicates that intangible assets play a significant role in corporate tax planning practices, while related-party transactions and the use of debt are not necessarily used by companies primary means to reduce their tax burden.rnKeywords: Transfer Pricing, Intangible Assets, Thin Capitalization, Multinationality, Tax Avoidance.