Pengaruh Transfer Pricing, Komite Audit, dan Capital Intensity terhadap Tax Avoidance
DOI:
https://doi.org/10.55606/jumia.v4i3.4427Keywords:
Audit Committee, Capital Intensity, Manufacturing Companies, Tax Avoidance, Transfer PricingAbstract
This study aims to examine and analyze the effect of transfer pricing, audit committee, and capital intensity on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the 2020-2024 period. This research employed a quantitative method using secondary data obtained from annual reports and financial statements of the companies. The population of this study consisted of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during 2020-2024. The sampling technique used was purposive sampling, resulting in 25 companies with a total of 125 observations that met the research criteria. The analytical methods included descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSS version 24. The results indicate that: (1) transfer pricing has a positive and significant effect on tax avoidance; (2) the audit committee has a positive and significant effect on tax avoidance; (3) capital intensity has a positive and significant effect on tax avoidance; and (4) transfer pricing, audit committee, and capital intensity simultaneously have a significant effect on tax avoidance.
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