PENGARUH TRANSFER PRICING TERHADAP TAX AVOIDANCE DENGAN WOMEN DIRECTORS SEBAGAI MODERASI (STUDI PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022)
Keywords:
Penghindaran Pajak, Transfer Pricing, Direktur Perempuan, CETRAbstract
This study aims to analyze the effect of transfer pricing on tax avoidance with women directors as moderators. The object of this study is manufacturing companies in the energy sector listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. The population of this study consists of 87 companies in the energy sector. The sample of this study consists of 47 companies in the energy sector. The sampling technique for this research uses purposive sampling as a data analysis tool. The analysis technique used in this research is IBM Software Statistical Program for Social Science (SPSS). Based on the research results and discussion, it shows that the transfer pricing variable has a positive effect on tax avoidance, and women directors do not moderate the effect of the transfer pricing relationship on tax avoidance.
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