Ukuran Perusahaaan Memooderasi Pengaruh Related Party Transaction, Manajemen Laba, Dan Transfer Pricing

Samino Hendrianto; Indra Pahala; Marsellisa Ninditon

doi:10.30998/xv539n98

Authors

Samino Hendrianto Universitas Muhammadiyah Tangerang Author
Indra Pahala Author
Marsellisa Ninditon Author

DOI:

https://doi.org/10.30998/xv539n98

Keywords:

Related Party Transactions, Earnings Management, Transfer Pricing, Tax Avoidance, Firm Size

Abstract

This study was conducted with the aim of analyzing Firm Size Moderates the Effect of Related Party Transactions, Earnings Management, and Transfer Pricing. Case Study on Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period. The data analysis method uses panel data regression analysis tested using eviews 12 software. The hypothesis testing method uses a 5% significance level. The results show that Related Party Transactions and Transfer Pricing have an effect on Tax Avoidance, while Earnings Management has no effect on Tax Avoidance. For the moderating variable, Company Size is able to moderate Earnings Management on Tax Avoidance, while for Related Party Transactions and Transfer Pricing are not able to moderate Tax Avoidance.

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