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All Journal AKADEMIK: Jurnal Mahasiswa Humanis
Asrida Tusakinah
Universitas Pamulang
Religion Humanities Education Social Sciences

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Pengaruh Transfer Pricing, Thin Capitalization dan Capital Intensity terhadap Agresivitas Pajak Sapta Setia Darma; Asrida Tusakinah
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2315

Abstract

This study aims to provide empirical evidence regarding the effect of Transfer Pricing, Thin Capitalization, and Capital Intensity on Tax Aggressiveness. This study employs a quantitative approach and uses secondary data. The population in this study consists of energy companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The sampling method used was purposive sampling. A total of 23 companies were selected as the sample with an observation period of 4 years, resulting in 92 sample data. The analytical methods used include descriptive statistical analysis, panel data regression analysis, model selection test in which the Fixed Effect Model was selected as the most appropriate model, classical assumption tests, multiple linear regression analysis, and hypothesis testing with the assistance of E-Views version 13. The results of the simultaneous hypothesis test indicate that Transfer Pricing, Thin Capitalization, and Capital Intensity jointly affect Tax Aggressiveness. The partial hypothesis test results indicate that thin capitalization and capital intensity have a positive effect on tax aggressiveness, whereas transfer pricing has a negative effect on tax aggressiveness.
Co-Authors Sapta Setia Darma