PENGARUH INTENSITAS MODAL DAN TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI

Nova Kris Sandi, Moh Ubaidillah, Muhamad Agus Sudrajat

Abstract


This research aims to provide empirical evidence regarding the influence of capital intensity and transfer pricing on tax avoidance with profitability as a moderating variable (study of mining sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period). The population of this research is 63 mining companies in Indonesia. The number of samples in this research is 26 companies determined by purposive sampling. The research method used is a quantitative approach method with multiple linear regression analysis techniques using the SPSS 23 program. The results of this research show that capital intensity has a positive and significant effect on tax avoidance, transfer pricing has a positive and significant effect on tax avoidance, profitability cannot moderate the effect capital intensity on tax avoidance. profitability can moderate the effect of transfer pricing on tax avoidance. Further research is recommended to expand the research population, such as the financial sector, manufacturing, and so on. Sample larger better use for research results in various fields of activity. Keywords: Capital intensity, transfer pricing, tax avoidance, profitability

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References


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