JURNAL RISET AKUNTANSI GOING CONCERN
Vol 18 No 4 (2023)

Pengaruh Transfer Pricing dan Capital Intensity terhadap Tax Avoidance Pada Perusahaan Food & Beverage Yang Terdaftar di BEI Periode 2020-2021

Laurentya, Valenta (Unknown)
Gouwtama, Chanza Mudita (Unknown)
Tallane, S.E., M.Acc., Yoan Yohana (Unknown)

Article Info

Publish Date
11 Dec 2023

Abstract

his study aims to determine the effect of transfer pricing and capital intensity on tax avoidance. The type of this study used quantitative study with secondary data. The data used in this research are the annual financial reports of manufacturing companies operating in the food and beverage industry during the 2020-2021 period. The data analysis methods used in this research include descriptive statistical tests, classical assumption tests, multiple regression tests and hypothesis tests. The number of samples studied was 38 companies. The results of the research show that transfer pricing and capital intensity do not have a positive effect on tax avoidance.Keywords : Transfer Pricing, Capital Intensity, Tax Avoidance

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Journal Info
JURNAL RISET AKUNTANSI GOING CONCERN
Website

Abbrev

gc

Publisher

Universitas Sam Ratulangi

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

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