The Effect of Transfer Pricing, Foreign Ownership on Tax Avoidance with Corporate Social Responsibility (CSR) as a Moderating Variable

This study analyzes how Transfer Pricing and Foreign Ownership affect tax avoidance, and how Corporate Social Responsibility (CSR) can moderate the relationship. This research falls into the quantitative category because it uses hypothesis testing methods to measure the effects between variables. The research sample consists of 30 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2021 period. Data were collected through the IDX website (www.idx.co.id) and analyzed using multiple linear regression. The results showed that tax avoidance is significantly affected by transfer pricing and foreign ownership. In addition, CSR is proven to moderate the effect of transfer pricing and foreign ownership on tax avoidance significantly.