Pengaruh Transfer Pricing, Financial Distress, Capital Intensity terhadap Tax Avoidance pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2018-2022

Putri Rakhmahwaty, Nugraha Nugraha, Raden Dian Hardiana

Abstract


This study examines the effect of transfer pricing, financial distress, and capital intensity on tax avoidance in mining companies listed on the Indonesia Stock Exchange (IDX) during 2018–2022. Transfer pricing was measured as related-party receivables divided by total receivables, financial distress as the Altman Z-score, and capital intensity as the Capital Intensity Ratio (CIR). Tax avoidance was proxied by the Effective Tax Rate (ETR). The study used a quantitative descriptive and verificative approach, drawing on secondary data from annual financial reports published on the IDX and company websites. Using purposive sampling, 70 observation data were collected from mining companies over five years. Panel data regression analysis using the Random Effects Model (REM) in EViews 10 was conducted. The results show that transfer pricing has a positive effect on tax avoidance, while financial distress and capital intensity have no significant effect and were excluded from the final regression model.

Keywords


Tax Avoidance; Transfer Pricing; Financial Distress; Capital Intensity.

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References


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