PENGARUH CAPITAL INTENSITY, FINANCIAL PERFORMANCE DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE

Authors

  • Desi Siregar universitas pamulang
  • Wiwit Setyawati universitas pamulang

DOI:

https://doi.org/10.62237/jna.v2i3.305

Keywords:

Capital Intensity, Financial Performance, Transfer Pricing, Tax Avoidance

Abstract

This study aims to analyze the influence of capital intensity, financial performance and transfer pricing on tax avoidance This research was conducted on consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023, consisting of 125 data. The sample was taken using the purposive sampling technique, resulting in a sample of 23 companies with observation for 5 (five) years. The data used in this study is secondary data in the form of financial statements from each company that has been used as a research sample. The data analysis method uses panel data regression analysis. The test tool used is the E-Views 12 version program. Based on the results of hypothesis testing, it is shown that capital intensity, financial performance and transfer pricing simultaneously have a significant influence on tax avoidance. Partially, only financial performance does not have a significant influence on the on tax avoidance, while capital intensity and transfer pricing have a significant influence on tax avoidance.

Downloads

Download data is not yet available.

References

Anggriantari, C. D., & Purwantini, A. H. (2020, November). Pengaruh Profitabilitas, Capital Intensity, Inventory Intensity, dan Leverage Pada Penghindaran Pajak. In UMMagelang Conference Series (pp. 137-153).

Anggraini, F., Astri, N. D., & Minovia, A. F. (2020). Pengaruh Strategi Bisnis, Capital Intensity dan Multinationality terhadap Tax Avoidance. Akuntansi, 14(2), 37.

Anindyka S, D., Dudi Pratomo S.E.T.,M.Ak, & Kurnia S.AB. (2018). Pengaruh Leverage (DAR), Capital Intensity and Inventory Intensity On Tax Avoidance. E- Proceding of Management, 5(1): 713-719.

Cledy, H., & Amin, M. N. (2020). Pengaruh pajak, ukuran perusahaan, profitabilitas dan leverage terhadap keputusan perusahaan untuk melakukan transfer. Jurnal Akuntansi Trisakti, 7(2), 247-264

Hasibuan, R., & Purba, R. C. (2022). Transfer Pricing: Pengaruhnya Pada Perusahaan Jasa. Penerbit NEM.

Hasyim, A. A. Al, Inayati, N. I., Kusbandiyah, A., & Pandansari, T. (2022). Pengaruh Transfer Pricing, Kepemilikan Asing, Dan Intensitas Modal Terhadap Penghindaran Pajak. Jurnal Akuntansi Dan Pajak, 23(02), 1–12.

Kemenkeu.go.id. (2023). Informasi APBN TA 2023. Retrieved March 31, 2023, from Retrieved from kemenku.go.id

Maidina, L. P., & Wati, L. N. (2020). Pengaruh Koneksi Politik, Good Corporate Governance Dan Kinerja Keuangan Terhadap Tax Avoidance. Jurnal Akuntansi, 9(2), 118–131. https://doi.org/10.37932/ja.v9i2.95

Moeljono. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Jurnal Penelitan Ekonomi Dan Bisnis,5(1),103–121. https://doi.org/10.33633/jpeb.v5i1.2645

Ningsih, A. N., Irawati, W., Barli, H., & Hidayat, A. (2020). Analisis Karakteristik Perusahaan, Intensitas Aset Tetap Dan Konservatisme Akuntansi Terhadap TaxAvoidance. Jurnal EkoPreneur Vol 1 No.2

Nugraha, M. I., & Mulyani, S. D. (2019). Peran Leverage Sebagai Pemediasi Pengaruh Karakter Eksekutif, Kompensasi Eksekutif, Capital Intensity, Dan Sales GrowthTerhadap Tax Avoidance. Jurnal Akuntansi Trisakti, 6(2), 301–324. https://doi.org/10.25105/jat.v6i2.

Panjalusman, P. A., Nugraha, E., & Setiawan, A. (2018). Pengaruh Transfer Pricing Terhadap Penghindaran Pajak. Jurnal Pendidikan Akuntansi & Keuangan Vol 6 No.2. https://doi.org/10.17509/jpak.v6i2.15916

Pohan, C. A. (2019). Pedoman Lengkap Pajak Internasional Konsep, Strategi, dan Penerapan. PT Gramedia Pustaka Utama.

Prayoga, A., Mondra, N., & Sari, D. P. (2019). Pengaruh Thin Capitalization, Transfer Pricing Dan Capital Intensity Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur. Journal of Business and Economics (JBE) UPI YPTK, Vol 4 No.1), 13– 19. https://doi.org/10.35134/jbeupiyptk.v4i1.83

Puspitasari, D., Saputro, D. P., Cahyaningsih, I., Iriyanti, & Irawati, W. (2023). Pengaruh Sales Growth , Financial Distress Dan Intensitas Modal Terhadap Tax Avoidance Perusahaan. Prosiding Seminat Ilmiah Akuntansi 2(2), 70–89.

Retdhawati, M., & Habibah. (2022). Pengaruh Kinerja Keuangan, Thin Capitalization Dan Umur Perusahaan Terhadap Tax Avoidance. Jurnal Ilmiah Indonesia, 7(9), 12426–12452.

Sutanto, J & Lasar, H, F (2021) Pengaruh Transfer Pricing dan Karakteristik Perusahaan Terhadap Tax Avoidance. Jurnal Trisakti Media Bisnis Vol. 15 No. 2

Tebiono, J, N & Sukanda, I, D, N. (2019). Faktor-Faktor Yang Memengaruhi Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Bisnis Dan Akuntansi, Vol 21 No.1 121–130. https://doi.org/10.55587/jla.v2i2.52

Downloads

Published

2025-09-01

How to Cite

Siregar, D., & Setyawati, W. (2025). PENGARUH CAPITAL INTENSITY, FINANCIAL PERFORMANCE DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE . Jurnal Nusa Akuntansi, 2(3), 1185–1205. https://doi.org/10.62237/jna.v2i3.305

Issue

Vol. 2 No. 3 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 3 September Tahun 2025

Section

Articles

License

Copyright (c) 2025 Desi Siregar, Wiwit Setyawati

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.