PENGARUH TRANSFER PRICING, BIAYA HUTANG, DAN BEBAN PAJAK TANGGUHAN TERHADAP TAX AVOIDANCE

Abstract

This research aimed to analyze and examine the effect of (1) Transfer Pricing, (2) Debt cost, and (3) Deferred Tax Expenses on Tax Avoidance at the Various Industrial Companies and garments listed in IDX during 2018-2022. The research was quantitative. Furthermore, the data were secondary, in the form of annual reports and financial statements published on the official website of the Indonesia Stock Exchange. The data collection technique used purposive sampling. In line with that, from 7 companies as the population, there were 30 samples per the criteria for 5 years (2018-2022). The result showed that (1) Transfer Pricing had a positive effect on tax avoidance. It meant that the higher the transfer pricing level was, the higher tax avoidance would occur in the company. (2) Debt cost had a positive effect on tax avoidance. This indicated that the higher the debt cost was, the higher the level of tax avoidance would be, and (3) Deferred Tax Expenses on Tax Avoidance did not affect the deferred tax burden, because it was temporary and would continue to be paid in the future. Keywords: transfer pricing, debt cost, deferred tax burden, tax avoidance.