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All Journal Jurnal Literasi Akuntansi
Endah Yuli Astuti Raki
Universitas Tanjungpura
Economics, Econometrics & Finance Engineering Social Sciences

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Pengaruh Transfer Pricing, Leverage, Ukuran Perusahaan, dan Intensitas Modal terhadap Tax Avoidance Endah Yuli Astuti Raki; Gita Desyana; Juanda Astarani
Jurnal Literasi Akuntansi Vol 5 No 2 (2025): Juni 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i2.165

Abstract

Purpose: This study aims to test and determine the effect of transfer pricing, leverage, company size, and capital intensity on tax avoidance. Method: This research method is quantitative using multiple linear regression analysis. The population used is LQ45 companies listed on the Indonesia Stock Exchange in 2020-2024. The sampling method used is purposive sampling with a total of 85 samples. Finding: The results of the study indicate that transfer pricing, leverage, company size, and capital intensity simultaneously (together) have a significant effect on tax avoidance. In addition, partial results also show that company size and capital intensity have a positive effect on tax avoidance. Homever, transfer pricing and leverage do not affect tax avoidance. Novelty: The difference between this study and previous studies is that this study uses a larger sample and the analysis method used is multiple linear analysis.
Co-Authors Gita Desyana Juanda Astarani