PENGARUH TRANSFER PRICING DAN PEMANFAATAN TAX HAVEN COUNTRY TERHADAP PENERIMAAN PAJAK PENGHINDARAN PAJAK SEBAGAI VARIABEL MODERASI (Studi Kasus pada Perusahaan Multinasional yang Terdaftar di BEI 2021-2023)

This study aims to determine the effect of transfer pricing and the use of tax havens on tax revenue: tax avoidance as a moderating variable. The data used in this study are secondary
data obtained from the IDX website. The population in this study were multinational companies listed on the Indonesia Stock Exchange in 2021-2023, with a purposive sampling method based
on specific criteria. The sample size was 60 respondents. Data analysis was performed using multiple linear regression, processed using SPSS version 25 software and Microsoft Excel. The results of the f-test indicate that transfer pricing and the use of tax havens significantly influence fraud detection.Furthermore, the t-test indicates that transfer pricing partially has a significant effect on fraud detection, and the use of tax havens partially has a significant effect on fraud detection. Furthermore, the results of the moderation test also indicate that the relationship between tax avoidance and transfer pricing has a significant effect on tax revenue. The relationship between tax avoidance and the use of tax havens also has a significant effect on tax revenue.
Keywords: Transfer Pricing, Tax Haven Country, Tax Revenue, Tax Avoidance