The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables

Introduction. Tax avoidance is strategies and techniques that take advantage of grey areas contained in the tax law itself. The different interests between business people and the tax office make tax avoidance a common practice. The data used in this study is secondary data from Indonesia Stock Exchange. The population of this research is 41 mining companies which are listed in Indonesian Stock Exchanges in during period 2013 -2017. The number of companies that will be used for the sample in this study is 16 companies. The analytical tool used in this study is multiple regression analysis with moderating variables