Tax Minimization, Tax Haven, Multinationality on Transfer Pricing with Political Connections as a Moderating Variable in Consumer NonCyclical Companies Listed on the Indonesia Stock Exchange During 2020–2024
Tax Minimization, Tax Haven, Multinasionalitas terhadap Transfer Pricing dengan Political Connection sebagai Variabel Moderasi pada Perusahaan Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2020- 2024
DOI:
https://doi.org/10.21070/ups.11096Keywords:
Transfer Pricing, Tax Minimization, Tax Haven, Multinationality, Political ConnectionAbstract
This study aims to analyze the effect of tax minimization, tax haven, and multinationality on transfer pricing with
political connection as a moderating variable. This study employs a quantitative approach using secondary data
obtained from the financial statements of consumer non-cyclical sector companies listed on the Indonesia Stock
Exchange (IDX) during the 2020–2024 period. The research sample was determined using a purposive sampling
method based on specific criteria, resulting in 70 company samples. The data analysis techniques used include
multiple linear regression and Moderated Regression Analysis (MRA) to examine the effect of independent variables
on the dependent variable as well as the role of the moderating variable. The results indicate that tax minimization
has no effect on transfer pricing, whereas tax haven and multinationality have a positive effect on transfer pricing.
Furthermore, political connection is able to moderate the effect of tax minimization and tax haven, but is unable to
moderate the effect of multinationality on transfer pricing.
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