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Journal : Educoretax

The effect of transfer pricing, fixed asset intensity and inventory intensity on tax avoidance Ramadhan, Muhammad Rizky; Arieftiara, Dianwicaksih
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1770

Abstract

This study aims to investigate the impact of transfer pricing, fixed asset intensity, and inventory intensity on tax avoidance. The population used in this study is manufacturing companies in the consumer goods sector listed on the IDX during the period 2020-2024. The sample selection technique used purposive sampling technique and obtained 15 companies for 5 years with a total sample data obtained of 74 sample data. Data processing using Microsoft Office Excel and STATA 12 program, by conducting panel data regression model analysis. The results of this study indicate that transfer pricing has no effect on tax avoidance, fixed asset intensity has no effect on tax avoidance, inventory intensity has a negative effect on tax avoidance, and simultaneously transfer pricing, fixed asset intensity and inventory intensity, have an effect on tax avoidance.
Analysis of research trends on tax morale in indexed journals in Indonesia Libran, Muhammad Akbar; Ramadhan, Muhammad Rizky; Syahrin, Alfi; Saputra, Fathur Satria; Purba, Hans Nehemia Natanail; Wijaya, Suparna
Educoretax Vol 4 No 10 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i10.1141

Abstract

This study aims to analyze the research trends on tax morale in taxation journals indexed in Indonesia from 2019 to 2024. The method used is a systematic literature review by collecting data from various journals accredited by the Science and Technology Index (SINTA). The results show a significant increase in the number of publications discussing tax morale, especially in 2020, influenced by the COVID-19 pandemic. Factors such as trust in the government, social norms, and strict sanctions were found to have a positive impact on tax morale and tax compliance. The study also found that tax morale can be an effective tool for improving tax compliance through a holistic approach, including tax education, tax audits, sanctions, and incentives. This study provides important contributions to the taxation literature by presenting an in-depth analysis of tax morale research trends and their implications for tax policy in Indonesia. These findings are expected to help policymakers design more effective and sustainable taxation strategies.
Co-Authors Abd. Charis Fauzan Ade Triyas Puspita Adrian Permana Zen Afnanin, Fabi Ayyi Afriani, Khairunnisa Akhmad Zuhad Haekal Alfi Syahrin, Alfi Ali Djamhuri Alisa Ariani Sagala Ana Nurjanah Andika Nur Fajr Andreas Bima Aria putra Anna Kholijah Annisa Humaira Anwar Hafidzi Anwari, Aldi Yunan Aprillia Dwi Astuti Astuti, Aprillia Dwi Auzriel Zidan Arby Bagas Adi Nata Bagus Prasetiyo Banowati, Rika Batubara, Ayu Azzahra Bayu Setiaji Brillian Rosy Chairunnisa Chairunnisa Damanik, Arya Pratama Dewie Trie Wijayati Diana Endah Handayani Dianwicaksih Arieftiara Dimas noto Kusumo Dimas Ramdani Dini Azila Saragih Dyah Ayu Wiwid Sintowoko Dzurriyatul Choiriyah Efriyani Djuwita Elsen, Rickard Elyakim P, Victor Asido Eprilianto, Winky Erniawati Istifaroh Evi Winingsih, Evi Fadhillah, Muhammad Fakhri Faiz Rizqi Hanafi Faizah, NM Fajar, Achmad Fajriyanti, Neng Nenti Fatila, Nabila Fatmawati, Alya Fauzan, Muhammad Alwan Fauzi Ilham Arbiansyah Fauziyah, Adinda Jaida Firdaus Wiyono, Rima Faradillah Wati Fresha Kharisma Ghalib Ramadhan Ginanjar, Adriana Soekandar GLEDI YALDES Gumilar, Ari Fajar Hafizza, Cut Miftha Handayani, Ucik Fitri Handoko, Daniel Harini Widayanti Harlina Meidiaswati Haryono, Wasis Hasan, Latif Nur Hendra, Joni Hidayat, Ilham Hoeriah, Dea Nurul HUSAIN, MUHAMMAD Ilham Al-Mustaqim Indrakusumah, Muhammad Rafi Ismail, Ridwan Ismi Larasati Hasibuan Isnan, Muhammad Hafi Isfahan Isra Hayati Iswan Jubaidah Julia Rafika Khairul Fahmi Aziz KN, Jamiati Koryanto, Lucky Kristanto,, Andi Kristoko Dwi Hartomo Kunti Milah Kamilah Kusumawati, Nunik Dwi Latifah Dwi Manganti Lesmana, Reza Kurnia Lia Nofita Sari Lia Nofitasari Libran, Muhammad Akbar Lilis Roudhotul Jannah Lina Zahra Al-Azizah M.Alfathan Haris Mafula, Veradella Yuelisa Malik, Anis Rohmana Melinda, Zihan Mesran, Mesran META ANINTIA Meutia Nanda Mey Atren Nursasi Milani Nuril Sandi Mirza Afif Pradivta Moh. Rasyid Ridho Muchtar, Azmy Ali Muhamad Alda Mutiara Sofi Nafisah, Nailah Nailah Nafisah Nandang Adriansyah Nardiono Nata, Bagas Adi Natal Indra Nihaya, Ina Uswatun Nizam, Muhammad Khairul Nunik Dwi Kusumawati Nuraeni, Intan Nuraini Chaniago, Nuraini Nurfitri, Lulu Bintang Nurhayati Nurhayati Nurjanah, Ana Nurussa’adah, n/a Osama Rachmad Ramadhani Palaka, Muhammad Mabi Prabowo, Tito Pradivta, Mirza Afif Purba, Hans Nehemia Natanail Purba, Rosita Hanna Sri Yuliani Boru Puspitasari, Diah Ayu Putri, Ica Audia RACHMADYANTI, PUTRI Rahib, Muhammad Akbar Rahmayani, Mentari Tri Indah Raisaghina Azra Alodia Ramadhan, Nabil Gilang Ramadhani, Dhemes Ichsan Ramadhina, Deby Anggita Rapotan Hasibuan Rena Natalia RETNO MUSTIKA DEWI RISKIA Risna Utami Rodiansyah, Novan Ruslam, Alam Sagita, Nadra Saidatul Mardiyah Sanaji, Sanaji Saputra, Fathur Satria Sativa, Salsabila Zahri Shanasha Aulia Dianthi Siregar, Fahreza Shiddiq Soraya Siti Rahayu sulistiyani febrianti Sumiarti Purba Syafei, Fikri Ramdani Abdullah Syerikha Ananda Tami Rusli Thamrin, Nathasya Azzahra Thio Mandala Putra tiara, Halima Tika Septia Tisya, Andhara Tri Sudarwanto Trias Madanika Kusumaningrum Ulil Hartono Utami, Risna Velda Murdiana Veryliana Purnamasari, Veryliana Victor Asido Elyakim P Wasiyem, Wasiyem Widiyanti, Dwi Retno Wiguna, Yifrans Sastra Wijoyo, Agung Wildan Hakim, Wildan Wira Anggara Hadi Jamak Wirananda, Muhammad Pramudya Witjaksono , Andre Dwijanto Yasmine Anta Syahrih Yessy Artanti Yoanita Yuniati Yuyun Isbanah Zahra, Putri Zahrina Zainul Abidin Zaqhluul Farhan Zuhair, Fitrah Hanan Zuhri, Masrul