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This is a Quantitative Study study.

September 30, 2025Research Horizon

The Effect of Transfer Pricing, Earning Management, CSR and Firm Size in Tax Avoidance

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Authors

MMMakkatul MukarramahMercu Buana University LNLucky NugrohoMercu Buana University

Discussion

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Implication

Quantitative analysis reveals that transfer pricing and CSR significantly influence tax avoidance in manufacturing, suggesting firm size moderates these effects.

Key Points

Transfer pricing and corporate social responsibility significantly affect tax avoidance in manufacturing firms, highlighting their importance in financial strategies.
Linear regression analysis shows that firm size strengthens the impact of transfer pricing and corporate social responsibility on tax avoidance.
The analysis uses secondary data from 62 manufacturing companies over the period from 2018 to 2022 for robust insights into tax strategies.
Firm size selectively moderates the relationship between certain factors and tax avoidance, indicating its complex role in financial management.

Cite This Study

Mukarramah et al. (2025) studied this question.

synapsesocial.com/papers/68dc262a8a7d58c25ebb349f https://doi.org/10.54518/rh.5.2.2025.477

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Implication

Quantitative analysis reveals that transfer pricing and CSR significantly influence tax avoidance in manufacturing, suggesting firm size moderates these effects.

The Effect of Transfer Pricing, Earning Management, CSR and Firm Size in Tax Avoidance

Discussion

Member takes

Implication

Key Points

Cite This Study

The Effect of Transfer Pricing, Earning Management, CSR and Firm Size in Tax Avoidance

Discussion

Member takes

Implication

Key Points

Cite This Study

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