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All Journal Jurnal Indo-Islamika EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kajian Informasi & Perpustakaan Jurnal EMT KITA Owner : Riset dan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi Jurnal Mantik Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Quantitative Economics and Management Studies Jurnal Abdimas Bina Bangsa COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat EKONOMIKA45 Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Penelitian Pendidikan Indonesia Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) BACA: Jurnal Dokumentasi dan Informasi
Nuryaman Nuryaman
Universitas Widyatama
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Journal : EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis

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The Role Of Intellectual Capital On Company Value With Profitability As A Mediating Variable: Empirical Study Of LQ-45 Companies On The IDX For The 2020-2022 Period Firdaus, Taupik; Nuryaman, Nuryaman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7588

Abstract

This research aims to analyze the influence of Transfer Pricing and Capital Intensity on Tax Avoidance in manufacturing sector multinational companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The research uses quantitative methods with secondary data obtained from the company's annual financial reports. The research population includes 172 companies, and the sample was selected using a purposive sampling method, resulting in 15 companies with a total of 75 observations. Data analysis was carried out using panel data regression using the Fixed Effect model via Eviews software. The research results show that Transfer Pricing does not have a significant effect on Tax Avoidance because most transactions are domestic. On the other hand, Capital Intensity has a significant effect on Tax Avoidance, indicating that companies with high fixed assets utilize depreciation to reduce tax liabilities. Simultaneously, both variables have a significant influence on Tax Avoidance.
Co-Authors Achmad Fadjar Adhitya Adhitya agus rifai Agustina, Ingrid Larasati Ahmad Fadjar Ahmad, Darmawel Ait Novatiani Annisha Annisha Annisha, Zakiah Bachtiar Asikin Boro, Frans Lengo Diana Sari Dudi Abdul Hadi Eriana Kartadjumena Fadjar, Achmad Fadjar, Ahmad Fahreza Eka Yudha Fillah, Gedizza Firdaus, Taupik Frans Lengo Boro Gedizza Fillah Hadi, Dudi Abdul Liandra Andika Lise Roswati Rochendi Luqman, Silviana Muhammad Fajar nova mardiana Nur Fadhilah, Hilya Nisa NUR HASANAH Pratama Putra, Andjast Robertus Ary Novianto Rosita, Hani Rusmawan, Wedi Sahrul Sahrul Saifunnuha, Mukhamad silviana . Silviana Silviana Siti Robiah Adawiah SURYADI, DEDE Tendi Haruman Wedi Rusmawan Yudha, Fahreza Eka Yuniarti, Rita Yusuf Rahman Zahasfan, Alvian Iqbal Zakiah Annisha