Pengaruh Transfer Pricing, Capital Intensity, dan Leverage Terhadap Penghindaran Pajak

Sari, Dewinta (2023) Pengaruh Transfer Pricing, Capital Intensity, dan Leverage Terhadap Penghindaran Pajak. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

This study aims to analyze the Effect of Transfer Pricing. Capital Intensity and Leverage Against Tax Avoidance. The research method used in this study is a quantitative method. This study used a purposive sampling technique with data sources from the annual financial reports of companies in the primary consumer goods sector for 2020-2022 and obtained 84 out of 111 samples minus outlier data. Data analysis used multiple linear regression analysis and data was processed using SPSS (Statistical Product and Service Solution) version 25. The results of this study indicate that transfer pricing has a negative effect on CETR as a proxy for tax avoidance. Capital Intensity and Leverage have no effect on CETR as a proxy for Tax Avoidance. Based on the results of the research that has been done. The author would like to provide suggestions for multinational companies to avoid tax avoidance activities. In addition, future researchers are expected to examine companies engaged in other than the primary consumer goods sector and also increase the range of years of research so that the sample of companies to be processed becomes more numerous and varied.

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