PENGHINDARAN PAJAK PADA MASA PANDEMI COVID 19 DENGAN FINANCIAL CONSTRAINS SEBAGAI PEMODERASI

riset ini. Variabel yang digunakan pada riset ini ialah Thin Capitalization, Transfer Pricing, Multinationality, dan Financial Constrains sebagai variabel independen. Sementara itu Financial Constrains juga diajukan sebagai variabel moderasi. Riset ini menunjukkan jika yang melaksanakan penghindaran pajak dipengaruhi secara signifikan positif oleh Thin Capitalization, Transfer Pricing, Multinationality dan Financial Constraints . Lebih lanjut, bahwa Financial Constraints memperkuat pengaruh Thin Capitalization, Transfer Pricing, dan Multinationality kepada Penghindaran Pajak. Abstract Tax avoidance is the cause of Indonesia's low tax ratio. Data from the Tax Justice Network in 2020 shows tax avoidance by companies of as much as Rp. 67.6 trillion. This study aims to examine tax avoidance influenced by thin capitalization, transfer pricing, multinationality, and financial constraints as moderating variables. This study uses a quantitative method. Purposive sampling was chosen as the sampling technique. The financial statements of companies listed on the IDX during 2017-2020 are the focus of this research. This research consisted of 193 populations, and through the specified criteria, 84 companies were selected as samples. A multiple linear regression analysis technique is used in this research. The variables used in this research are thin capitalization, transfer pricing, multinationality, and financial constraints as independent variables. Meanwhile, financial constraints were also proposed as a moderating variable. This research shows that those who carry out tax avoidance are significantly influenced positively by thin capitalization, transfer pricing, multinationality, and financial constraints. Furthermore, financial constraints strengthen the influence of thin capitalization, transfer pricing, and multinationality on tax avoidance.