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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT International Journal of Multi Discipline Science (IJ-MDS) International Journal of Trends in Accounting Research Journal of International Conference Proceedings International Journal of Trends in Accounting Research Jurnal Sistem Informasi, Akuntansi dan Manajemen
Gemi Ruwanti
Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media 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 Boedi, Soelistijono Catur Subandi Erni Aprillia Simon Hardi Sayyidul Anwar Hutama Sanputra Arifin Jamiati Jamiati Juliandi Juliandi Jumirin Asyikin Jumirin Asyikin Mila Violita Puteri Muslimah Muslimah Nabilla Rizqa Mustafa Nada Noor Ariska Nadila Deryza Syofrin Nida Ul Husna Norbaiti Norbaiti, Norbaiti Nurul Hayati Rahayu Abdul Rahman Rizky Nastiti Saifhul Anuar Syahdan Saifhul Anuar Syahdan Sri Ernawati Sri Ernawati Tjia Fan Nie Tri Ramaraya Koroy Wahyu Sapto Rini Yanuar Bachtiar Zainal Arifin