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August 23, 2025Epaper BisnisOpen Access

The Effect of Transfer Pricing and Thin Capitalization on Tax Avoidance With Profitability As A Moderating Variable

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Empirical analysis reveals that profitability weakens the link between transfer pricing and tax avoidance, indicating varied effects.

Profitability weakens the relationship between transfer pricing and tax avoidance.
Findings show that 127 companies were analyzed, yielding 508 observations over four years.
Moderated regression analysis was conducted using financial data from the Indonesia Stock Exchange.
Thin capitalization does not have its effect on tax avoidance modified by profitability, highlighting a complex interaction.

Maharani et al. (2025) studied this question.

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