Gabriella, Gabriella

Leverage, Profitability and Tax Avoidance: Transfer Pricing as a Moderating Variable

Gabriella, Gabriella & Oktris, Lin · Asian Journal of Economics, Business and Accounting · 2024

This study analyzes the impact of leverage and profitability on tax avoidance, using transfer pricing as a moderating variable. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period (3 years). Data were collected fro...