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All Journal PERMANA Proceeding Seminar LPPM UMP Tahun 2014 E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kajian Akuntansi Otoritas : Jurnal Ilmu Pemerintahan Journal of Economic, Bussines and Accounting (COSTING) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Abdimas Mandiri Jurnal Inovasi Ekonomi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Mattawang: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Journal of Community Empowerment Journal of Information System & Business Management (ISBM) Atestasi : Jurnal Ilmiah Akuntansi
Aminul Fajri
Universitas Pancasakti Tegal
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

 1 
PENGARUH CONSERVATISM, TRANSFER PRICING, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Iftikhor, Adelia Nur; Indriasih, Dewi; Fajri, Aminul
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3356

Abstract

Introduction: The purpose of this study is to investigate experimentally how capital intensity, transfer pricing, and conservatism affect tax evasion in the food and beverage industry of the Indonesia Stock Exchange-listed manufacturing companies between 2020 and 2024.Methods: This study used a dataset and a quantitative methodology. The sample consisted of companies that produce food and beverages and are traded on the Indonesian Stock Exchange between 2020 and 2024. The purposeful sampling method was employed, and 37 businesses in met the selection requirements. The data analysis method used in this study was multiple linear regression.Results: According to this analysis, tax evasion in the food and beverage subsector listed on the Indonesia Stock Exchange from 2020 to 2024 was negatively impacted by conservatism, transfer pricing had a positive impact on tax avoidance, but capital intensity did not affect tax avoidance. From 2020 to 2024, capital intensity had little bearing on tax evasion in food and beverage manufacturing firms listed on the Indonesia Stock Exchange (IDX). To compare the findings with those of this study, future research is expected to use alternative factors or include variables that can affect tax evasion, such as company size, profitability, or leverage. Additionally, the research term or the research object may be extended. Keywords.: Capital Intensity, Conservatism, Tax Avoidance, Transfer Pricing
Co-Authors Abdullah Mubarok Abdulloh Mubarok Baihaqi Fanani Cung, Siellen Deddy Prihadi Dewi Indriasih Diah Purwatiningrum Dien Noviany Rahmatika Dinda Febriana Eva Anggra Yunita Firmansyah, Fahmi Firmansyah, Fahmi Firmansyah Gunistiyo Gunistiyo Iftikhor, Adelia Nur Irawan, Wreda Adi Jaka Wasito Jaka Waskita Jaka Waskito Jefly Mandala Putra Kemuning, Linggar Sekar Latifatun, Ela Mahben Jalil Maulida, Tasya Maulidya, Navisa Mulyana, Septi Mulyantini, Sri Neni Astuti Niken Ayu, Niken Nursati, Fahzami Ahmad Rimbawan, Teguh Rissa Rosita Setyowati Subroto Suliyanto Sumarno Suwandi Suwandi Suwandi Syarifa Nur Mutiara Wanti Tabrani Teguh Budi Raharjo Wasito, Jaka Yanti Puji Astutie Yusriani, Hana