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All Journal Journal of Economic, Bussines and Accounting (COSTING) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Jurnal Literasi Akuntansi Jurnal Akuntansi dan Keuangan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Teknik Informatika dan Teknologi Informasi Jurnal Studi Akuntansi Pajak Keuangan
Juanda Astarani
Universitas Tanjungpura
Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences

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Pengaruh Transfer Pricing, Leverage, Ukuran Perusahaan, dan Intensitas Modal terhadap Tax Avoidance Endah Yuli Astuti Raki; Gita Desyana; Juanda Astarani
Jurnal Literasi Akuntansi Vol 5 No 2 (2025): Juni 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i2.165

Abstract

Purpose: This study aims to test and determine the effect of transfer pricing, leverage, company size, and capital intensity on tax avoidance. Method: This research method is quantitative using multiple linear regression analysis. The population used is LQ45 companies listed on the Indonesia Stock Exchange in 2020-2024. The sampling method used is purposive sampling with a total of 85 samples. Finding: The results of the study indicate that transfer pricing, leverage, company size, and capital intensity simultaneously (together) have a significant effect on tax avoidance. In addition, partial results also show that company size and capital intensity have a positive effect on tax avoidance. Homever, transfer pricing and leverage do not affect tax avoidance. Novelty: The difference between this study and previous studies is that this study uses a larger sample and the analysis method used is multiple linear analysis.
Co-Authors Ade Julianto Setya Putra Afriani Fitra Fadilah Agnesia Ariesta Apriliana Cahyo Shiddiq Endah Yuli Astuti Raki Gita Desyana Gressia Agustin Haryono Haryono Helisa Noviarty Ibnu Aswat Lilis Natalia Nabila Alfanisa Dewi Nella Yantiana Nina Febriana Dosinta Noviana Rahmadini Nur Fitriana Hamsyi Rusliyawati Rusliyawati, Rusliyawati Sari Rusmita Steven Pragestu Syarbini Ikhsan