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The Effect of Thin Capitalization, Transfer Pricing, and Executive Character on Tax Avoidance with Profitability as a Moderating Variable

Year: 2025

Type: article

Abstract: This study aims to analyze the effect of thin capitalization, transfer pricing, and executive character on tax avoidance with profitability as a moderating variable. This research utilizes secondary data sourced from the Indonesia Stock Exchange for the years 2021 to 2023. A purposive sampling method was employed to select a total of 31 companies. Data was gathered through the review of documents and literature, with analysis performed using SPSS software version 26. The results of this study prove that: (1) thin capitalization, (2) transfer pricing, (3) and executive character affect tax avoidance. While the profitability variable is not able to moderate (4) thin capitalization and (5) transfer pricing on tax avoidance and the profitability variable is not able to moderate (6) executive character on tax avoidance.

Source: Journal of Finance and Business Digital

DOI: 10.55927/jfbd.v4i1.53

Authors: Wiliam Krishna, Fitrini Mansur, Nela Safelia

Institution: Universitas Jambi

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4409296631

FWCI:

Cites: 9

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Related to: 10