Abstract
This study aims to determine the effect of thin capitalization, transfer pricing and capital intensity on tax avoidance. Thin capitalization, transfer pricing and capital intensity are used as independent variables and tax avoidance is used as the dependent variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The data is obtained by accessing the Indonesia Stock Exchange page. The method of determining the sample in this study used the purposive sampling method so that the number of samples obtained was 62 companies. The data in this study were analyzed using panel data regression analysis technique using Eviews 9. The results showed that simultaneously thin capitalization, transfer pricing and capital intensity had a significant effect on tax avoidance. While partially thin capitalization has no significant effect on tax avoidance, transfer pricing and capital intensity have a significant effect on tax avoidance
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.