INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY COMPARATIVE STUDIES (IJMCS)
The Effect of Transfer Pricing, Leverage, and Capital Intensity on Tax Avoidance
E-ISSN: 4089-4904
P-ISSN: 4279-4976
DOI: https://iigdpublishers.com/article/354
This study aims to provide empirical evidence that transfer pricing, leverage, and capital intensity influence tax avoidance. The subjects of this research are energy mining companies listed on the Indonesia Stock Exchange from 2020 to 2023. Sample selection was conducted using purposive sampling, resulting in 17 companies that met the criteria. The data used consisted of secondary data from annual financial reports. Data were analyzed using multiple linear regressions. The results of this study indicate that (1) Transfer Pricing does not affect tax avoidance; (2) Leverage affects tax avoidance; (3) Capital Intensity does not affect tax avoidance; (4) collectively, Transfer Pricing, Leverage, and Capital Intensity significantly influence Tax Avoidance.
ANDRE RIZKY MANDALA
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