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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis
Mila Violita Puteri
Institut Bisnis dan Teknologi Kalimantan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH THIN CAPITALIZATION, CAPITAL INTENSITY, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE Mila Violita Puteri; Saifhul Anuar Syahdan; Gemi Ruwanti; Nurul Hayati
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 19 No 1 (2026): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.19 No. 1, Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v19i1.635

Abstract

The objective of this study is to investigate and gather empirical evidence regarding the impact of thin capitalization, capital intensity, and transfer pricing on tax avoidance among property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period from 2022 to 2024. This study employs a quantitative approach. The data analyzed were obtained from secondary sources, including companies’ financial statements and annual reports. For sample selection, a purposive sampling method was used based on specific criteria. The study population comprised 92 companies, resulting in a final sample of 54 companies. Multiple linear regression analysis was used for the evaluation. The results indicate that thin capitalization, capital intensity, and transfer pricing significantly influence tax avoidance among property and real estate companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Consequently, these three factors collectively influence tax avoidance behavior. The contribution of these findings highlights the need for better tax regulations and policies, while also raising investor awareness regarding corporate financial management. Furthermore, this study paves the way for further research to investigate other variables or expand the scope and time frame of the study
Co-Authors Gemi Ruwanti Nurul Hayati Saifhul Anuar Syahdan