Analysis of Transfer Pricing, Thin Capitalization,Andtax Haven Utilizationagainst Tax Avoidance Moderated by Corporate Social Responsibility (Empirical Study on Listed Manufacturing Companies in Indonesia Stock Exchange

This study aims to analyze the influence of transfer pricing, thin capitalization, and tax haven utilization against tax avoidance. In this sudy, Corporate Social Responsibility is used as a moderating variable following the use of secondary data from manufacturing companies as listed in the stock exchange over 2015-2017. Samples taken by using purposive sampling method and obtain 189 sampel consist of 63 companies during three years period. The method of testing the data used in this study is panel data regression analysis and descriptive statistics by using Eviews 9. The outcome of this study showed that the transfer pricing has significant effect on tax avoidance, while thin capitalization and tax haven utilization have no significant effect on tax avoidance. Corporate social responsibility as moderating variable has significant influence on transfer pricing and tax avoidance, but Corporate social responsibility despite to be moderating vatiable has no significant influence on thin capitalization and tax haven utilization and on tax avoidance.