PENGARUH THIN CAPITALIZATION DAN TRANSFER PRICING AGGRESSIVENESS TERHADAP PENGHINDARAN PAJAK DENGAN FINANCIAL CONSTRAINTS SEBAGAI VARIABEL MODERASI
Keywords:
Thin Capitalization;Transfer Pricing Aggressiveness;Financial Constraints;Tax avoidanceAbstract
This study aims to examine the effect of Thin Capitalization and Transfer Pricing Aggressiveness on Tax Avoidance, as well as the moderating role of Financial Constraints in coal sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from companies’ financial statements and annual reports. The sample consists of 10 companies selected through purposive sampling. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS. The results indicate that Thin Capitalization and Financial Constraints have a positive and significant effect on Tax Avoidance, while Transfer Pricing Aggressiveness has a significant negative effect. However, Financial Constraints do not moderate the relationship between Thin Capitalization and Transfer Pricing Aggressiveness on Tax Avoidance. These findings suggest that internal financing pressure encourages tax avoidance, but does not strengthen the impact of financing policies or transfer pricing practices.
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Copyright (c) 2026 Aida Salma Qistina, Tiara Lilis Surya, Jeke Jufitra (Author)
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