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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Transfer Pricing dan Leverage terhadap Tax Avoidance dengan Corporate Social Responsibility (CSR) sebagai variabel moderasi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2023–2024. Penelitian menggunakan pendekatan kuantitatif dengan sampel 22 perusahaan atau 44 observasi yang dipilih melalui purposive sampling. Data dianalisis menggunakan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa Transfer Pricing dan Leverage berpengaruh signifikan terhadap Tax Avoidance. Selain itu, CSR terbukti mampu memoderasi pengaruh Transfer Pricing dan Leverage terhadap Tax Avoidance. Temuan ini mengindikasikan bahwa CSR berperan dalam mendorong transparansi, akuntabilitas, dan kepatuhan perpajakan perusahaan.

Keywords

Transfer Pricing, Leverage, Corporate Social Responsibility, Tax Avoidance

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