PENGARUH TRANSFER PRICING DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE: Studi Pada Perusahaan Multinasional Sektor Manufaktur yang Tedaftar di BEI Tahun 2017-2022 - Natasya, - (2023)
Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing dan intensitas modal terhadap tax avoidance. Populasi penelitian ini yaitu perusahaan multinasional sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2022 dengan metode pengambilan sampel purposive sampling sehingga didapat sebanyak 15 perusahaan. Teknik analisis yang digunakan dalam melakukan pengujian hipotesis yaitu analisis data panel dengan metode Fixed Effect Model (FEM) yang diolah menggunakan software Eviews 12. Hasil pengujian hipotesis menunjukkan bahwa (1) transfer pricing tidak berpengaruh positif terhadap tax avoidance, (2) intensitas modal berpengaruh positif terhadap tax avoidance, (3) transfer pricing dan intensitas modal berpengaruh terhadap tax avoidance. This study aims to determine the effect of transfer pricing and capital intensity on tax avoidance. The population of this study is multinational manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2022 period using the purposive sampling method so that a total of 15 companies were obtained. The analysis technique used in testing the hypothesis is panel data analysis using the Fixed Effect Model (FEM) method which is processed using Eviews 12 software. The results of hypothesis testing show that (1) transfer pricing has no positive effect on tax avoidance, (2) capital intensity has positive effect on tax avoidance, (3) transfer pricing and capital intensity has effect on tax avoidance.