What type of study is this?

This is a Quantitative Method study (also classified as: Multiple Linear Regression, Moderated Regression Analysis).

The Effect of Transfer Pricing and Thin Capitalization on Tax Avoidance with Profitability as a Moderating Variable

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Quantitative analysis finds that profitability moderates the effects of transfer pricing and thin capitalization on tax avoidance.

Tax avoidance is influenced by transfer pricing and thin capitalization, yet partially shows no direct effect.
The findings suggest that profitability acts as a moderating factor, highlighting its importance in tax avoidance analysis.
Multiple linear regression and moderated regression analyses were performed on data from 53 companies over three years.
Insights from Indonesia's Stock Exchange indicate a complex relationship between financial tactics and tax behavior.

Fitriandari et al. (2025) studied this question.

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