PENGARUH INTENSITAS MODAL DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK

Abstrak

Taxes are the main source of state revenue used to finance various societal needs. However, in practice, there are still companies that engage in tax avoidance by exploiting loopholes in tax regulations. This study aims to analyze the effect of capital intensity and transfer pricing on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This study uses a quantitative approach with secondary data in the form of annual financial statements. The research sample was determined using purposive sampling technique, resulting in 45 companies with a total of 180 observations. Data analysis was conducted using panel data regression with a Random Effect Model approach and hypothesis testing through t-tests and F-tests. The results of the study indicate that capital intensity has a positive and significant effect on tax avoidance, while transfer pricing does not have a significant partial effect. However, simultaneously, both variables have a significant effect on tax avoidance. These findings highlight the importance of oversight of the company's asset structure to improve tax compliance.

Kata kunci

• Akuntansi
• Capital Intensity
• Intensitas Modal
• Penghindaran Pajak
• Tax Avoidance
• Transfer Pricing