Pengaruh Ukuran Perusahaan, Transfer Pricing, dan Capital Intensity terhadap Tax Avoidance yang Terdaftar di BEI

Priyatno Priyatno ; Ratih Qadarti Anjilni
JURNAL RISET AKUNTANSI 📅 2025 Vol 3, No 1 🔗 DOI: 10.54066/jura-itb.v3i1.3090
Abstract
This study aims to determine the effect of company size, transfer pricing, and capital intensity on Tax avoidance. Data were taken from energy sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The research method used is quantitative with data analysis using panel data regression using eviews 13 software. Samples were taken from 88 companies using the purposive sampling method and 7 companies were obtained from 88 companies over a period of 5 years, thus obtaining 35 research sample units. The results of the analysis show that company size has a significant effect on Tax avoidance, while transfer pricing and capital intensity do not have a significant effect. These results are not in line with several previous studies.
Keywords
Tax; avoidance; Company; Size; Transfer Pricing
How to Cite

Priyatno Priyatno & Ratih Qadarti Anjilni (2025). Pengaruh Ukuran Perusahaan, Transfer Pricing, dan Capital Intensity terhadap Tax Avoidance yang Terdaftar di BEI. JURNAL RISET AKUNTANSI, 3(1). https://doi.org/10.54066/jura-itb.v3i1.3090

Priyatno Priyatno; Ratih Qadarti Anjilni, "Pengaruh Ukuran Perusahaan, Transfer Pricing, dan Capital Intensity terhadap Tax Avoidance yang Terdaftar di BEI," JURNAL RISET AKUNTANSI, vol. 3, no. 1, 2025.

Priyatno Priyatno; Ratih Qadarti Anjilni. "Pengaruh Ukuran Perusahaan, Transfer Pricing, dan Capital Intensity terhadap Tax Avoidance yang Terdaftar di BEI." JURNAL RISET AKUNTANSI, vol. 3, no. 1, 2025.

Priyatno Priyatno; Ratih Qadarti Anjilni. "Pengaruh Ukuran Perusahaan, Transfer Pricing, dan Capital Intensity terhadap Tax Avoidance yang Terdaftar di BEI." JURNAL RISET AKUNTANSI 3, no. 1 (2025).

Priyatno Priyatno & Ratih Qadarti Anjilni (2025) 'Pengaruh Ukuran Perusahaan, Transfer Pricing, dan Capital Intensity terhadap Tax Avoidance yang Terdaftar di BEI', JURNAL RISET AKUNTANSI, 3(1). doi: 10.54066/jura-itb.v3i1.3090.

Priyatno Priyatno; Ratih Qadarti Anjilni. Pengaruh Ukuran Perusahaan, Transfer Pricing, dan Capital Intensity terhadap Tax Avoidance yang Terdaftar di BEI. JURNAL RISET AKUNTANSI. 2025;3(1).

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