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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Jurnal Akuntansi dan Keuangan
Gouwtama, Chanza Mudita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Transfer Pricing dan Capital Intensity terhadap Tax Avoidance Pada Perusahaan Food & Beverage Yang Terdaftar di BEI Periode 2020-2021 Laurentya, Valenta; Gouwtama, Chanza Mudita; Tallane, S.E., M.Acc., Yoan Yohana
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 18 No 4 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.v18i4.53143

Abstract

his study aims to determine the effect of transfer pricing and capital intensity on tax avoidance. The type of this study used quantitative study with secondary data. The data used in this research are the annual financial reports of manufacturing companies operating in the food and beverage industry during the 2020-2021 period. The data analysis methods used in this research include descriptive statistical tests, classical assumption tests, multiple regression tests and hypothesis tests. The number of samples studied was 38 companies. The results of the research show that transfer pricing and capital intensity do not have a positive effect on tax avoidance.Keywords : Transfer Pricing, Capital Intensity, Tax Avoidance
Pengaruh Leverage, Profitabilitas dan Likuiditas terhadap Penghindaran Pajak pada Perusahaan Food and Beverage Tahun 2020-2023 Valenta Laurentya; Gouwtama, Chanza Mudita; Lawita, Florencia Irena
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5249

Abstract

This study aims to analyze the influence of leverage, profitability, and liquidity on tax avoidance in food and beverage manufacturing companies officially listed on the Indonesia Stock Exchange from 2020 to 2023. This study used purposive sampling with certain criteria and conditions. This process resulted in 26 companies with a total sample of 104 samples over 4 years. This study uses a quantitative descriptive method, with the type of data used being the financial statements of food and beverage manufacturing companies from 2020 to 2023. This study uses Stata 14 data management software with the tests used, namely, descriptive statistical tests, Chow tests, multicollinearity tests, F tests, coefficient determination tests, and t tests. The results of this study indicate that leverage has no effect on tax avoidance with a significance value of 0.141 and a regression coefficient value of 0.121. Profitability has a negative effect on tax avoidance with a significance value of 0.002 and a regression coefficient value of -0.454. Liquidity has no effect on tax avoidance with a significance value of 0.711 and a regression coefficient value of 0.006.
Co-Authors Florencia Irena Lawita Laurentya, Valenta Tallane, S.E., M.Acc., Yoan Yohana Valenta Laurentya