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This Author published in this journals
All Journal International Journal of Islamic Economics (IJIE)
Abdul Nasser Hasibuan
UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan, Indonesia
Economics, Econometrics & Finance

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The Impact of Probability, Transfer Pricing, and Capital Intensity on Tax Avoidance When Listed Companies in the Property and Real Estate Sub Sectors on the Indonesia Stock Exchange Ali Hardana; Abdul Nasser Hasibuan
Jurnal Internasional Ekonomi Islam Vol 5 No 01 (2023): International Journal of Islamic Economics
Publisher : The Postgraduate of Institut Agama Islam Negeri Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/ijie.v5i01.6991

Abstract

This research aims to determine whether there is an effect of profitability, transfer pricing, and capital intensity with tax avoidance as the control variable both simultaneously and partially. This study listed the Property and Real Estate subsector companies on the Indonesia Stock Exchange in 2017- 2021, with a sample of 8 companies taken by purposive sampling. The research variables consist of independent variables: Profitability, Transfer Pricing, and Capital Intensity—The research method aims to determine the relationship between two variables, one with another variable. The data used is secondary data. The collected data were analyzed using the SPSS Statistics 25 program. The results showed that only Profitability, Transfer Pricing, and Capital Intensity significantly affected the tax avoidance prediction. In contrast, companies did not have a significant effect on the prediction of tax avoidance.
Co-Authors Ali Hardana