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All Journal Jurnal Akuntansi dan Pajak
Nur Isna Inayati
Prodi Akuntansi S1, Universitas Muhammadiyah Purwokerto
Economics, Econometrics & Finance Social Sciences

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Pengaruh Transfer Pricing, Kepemilikan Asing, dan Intensitas Modal Terhadap Penghindaran Pajak Alifatul Akmal Al Hasyim; Nur Isna Inayati; Ani Kusbandiyah; Tiara Pandansari
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7525

Abstract

This study aims to examine the effect of transfer pricing, foreign ownership and capital intensity on tax avoidance. The population of this study is energy sector companies in 2019-2021 which were selected by purposive sampling. The analysis technique uses multiple linear regression tests. The results showed that transfer pricing and foreign ownership have a negative effect on tax avoidance. Meanwhile, capital intensity has a positive effect on tax avoidance. Keywords: Transfer Pricing, Foreign Ownership, Capital Intensity, Tax Avoidance
Co-Authors Alifatul Akmal Al Hasyim Ani Kusbandiyah Tiara Pandansari