Analisis Penerapan Tunneling Incentive Terhadap Tax Avoidance Dengan Transfer Pricing Sebagai Variabel Moderasi

This study aims to analyze the effect of tunneling incentive on tax avoidance with transfer pricing as a moderating variable in healthcare sector companies listed on the Indonesia Stock Exchange (IDX). This study employs a quantitative approach using secondary data. The sample was selected using the purposive sampling method, resulting in 66 observations from 33 companies during the 2023–2024 period. Hypothesis testing was conducted using the Moderated Regression Analysis (MRA) technique with statistical software. The results show that tunneling incentive and transfer pricing partially have a significant negative effect on tax avoidance. These findings indicate that under strict regulatory supervision, controlling shareholders' incentives and transfer pricing mechanisms encourage tax compliance as a corporate defensive strategy. Meanwhile, the interaction analysis proves that transfer pricing is unable to moderate the relationship between tunneling incentive and tax avoidance, suggesting that decisions regarding transfer pricing strategies and asset tunneling operate independently. The implications of this study highlight the effectiveness of recent tax regulations in mitigating management's opportunistic behavior in the healthcare sector.