Pengaruh Harga Transfer, Intensitas Modal, dan Thin Capitalization Terhadap Agresivitas Pajak Sektor Perindustrian di BEI 2022–2024

Rizti Salsabila; Tri Widyastuti; Pratiwi Nila Sari

doi:10.55606/jumia.v4i3.4428

Authors

Rizti Salsabila Universitas Bhayangkara Jakarta Raya
Tri Widyastuti Universitas Bhayangkara Jakarta Raya
Pratiwi Nila Sari Universitas Bhayangkara Jakarta Raya

DOI:

https://doi.org/10.55606/jumia.v4i3.4428

Keywords:

Capital Intensity, Tax Aggressiveness, Tax Planning, Thin Capitalization, Transfer Pricing

Abstract

This study aims to examine and analyze the influence of transfer pricing, capital intensity, and thin capitalization on tax aggressiveness among industrial sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study employs a quantitative approach with purposive sampling to select companies that meet predetermined criteria. The sampling process resulted in 28 companies, producing a total of 84 observations over the three-year research period. Data were analyzed using appropriate statistical methods to examine both the partial and simultaneous effects of the independent variables on tax aggressiveness. The results indicate that transfer pricing and capital intensity individually have a positive effect on tax aggressiveness. These findings suggest that companies engaging in transfer pricing practices and having greater capital intensity tend to demonstrate higher levels of tax aggressiveness. Meanwhile, thin capitalization has no significant effect on tax aggressiveness, indicating that the use of debt financing relative to equity does not necessarily encourage aggressive tax practices in the observed companies. Simultaneously, transfer pricing, capital intensity, and thin capitalization collectively influence tax aggressiveness. The findings provide empirical evidence regarding factors associated with corporate tax aggressiveness and may serve as a reference for companies, investors, and tax authorities in understanding corporate tax management practices.

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