THE EFFECT OF COMPANY SIZE, CAPITAL INTENSITY, AND TRANSFER PRICING ON TAX AVOIDANCE

Abstract

This study aims to determine and analyze the influence of company size, capital intensity, and transfer pricing on tax avoidance in industrial sector companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. This type of research is quantitative research, using secondary data. The data analysis methods used are descriptive statistical tests, panel data model analysis, classical assumption tests and hypothesis tests using Microsoft Excel and E-Views 12 applications. The population in this study is industrial sector companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. The data collection technique in this study is a purposive sampling technique with a total of 63 populations, so that the data samples obtained in this study are 10 samples. The results of the study show that company size, capital intensity, and transfer pricing simultaneously affect tax avoidance. Then, the results of the study partially stated that company size and transfer pricing had a negative influence on tax avoidance. Meanwhile, capital intensity has no effect on tax avoidance.