International Journal of Islamic Economics (IJIE)
Vol 5 No 01 (2023): International Journal of Islamic Economics

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 (UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan, Indonesia)
Abdul Nasser Hasibuan (UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan, Indonesia)

Article Info

Publish Date
05 Oct 2023

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.

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Journal Info
International Journal of Islamic Economics (IJIE)
Website

Abbrev

IJIE

Publisher

Institut Agama Islam Negeri Metro Lampung

Subject

Economics, Econometrics & Finance

Description

International Journal of Islamic Economics accepts manuscripts whose topics are in range of economic fields and employs standard economics analysis tools focusing on issues pertaining to Philosophy of Islamic Economics, Islamic Economic Thought, Islamic Economics and Contemporary Issues and Islamic ...