August 13, 2025

Examining the Mediating Role of Tax Avoidance in the Determinants of Earnings Management in Manufacture Listed Companies

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Transfer pricing significantly increases earnings management, indicating firms may engage in strategic manipulation.
The analysis covered 168 company-year observations from 42 firms listed on the Indonesia Stock Exchange over three years.
Panel data regression with Random Effect Model was used to validate the findings from the data analysis.
These findings suggest tax avoidance acts as a mediator, potentially influencing companies' earnings practices.

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Quantitative analysis shows transfer pricing increases earnings management in firms, highlighting tax avoidance's mediating role.

Paulus et al. (2025) studied this question.

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