Pengaruh konservatisme akuntansi, struktur modal, intensitas aset tetap, dan transfer pricing terhadap tax avoidance pada perusahaan sektor industri pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2022
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Institusion
Universitas Jambi
Author
Rahmatul Felisya, Suci
Subject
L Education (General)
Datestamp
2023-09-15 02:15:02
Abstract :
This study aims to determine the effect of accounting conservatism, capital structure, fixed asset intensity, and transfer pricing on tax avoidance. Tax avoidance is a form of tax avoidance made by taxpayers or business entities to reduce or minimize the company's tax burden. The population in this study are mining companies listed on the Indonesia Stock Exchange from 2015-2022. Sampling using purposive random sampling technique. The companies that were selected as the research sample were 13 companies after deducting some of the sampling criteria. The analysis technique in this research uses multiple linear regression. The results of the study show that capital structure and transfer pricing have a significant effect on tax avoidance. Meanwhile, accounting conservatism and fixed asset intensity have no effect on tax avoidance. Keywords: Accounting Conservatism, Capital Structure, Fixed Asset Intensity,Transfer Pricing, Tax Avoidance
This study aims to determine the effect of accounting conservatism, capital structure, fixed asset intensity, and transfer pricing on tax avoidance. Tax avoidance is a form of tax avoidance made by taxpayers or business entities to reduce or minimize the company's tax burden. The population in this study are mining companies listed on the Indonesia Stock Exchange from 2015-2022. Sampling using purposive random sampling technique. The companies that were selected as the research sample were 13 companies after deducting some of the sampling criteria. The analysis technique in this research uses multiple linear regression. The results of the study show that capital structure and transfer pricing have a significant effect on tax avoidance. Meanwhile, accounting conservatism and fixed asset intensity have no effect on tax avoidance. Keywords: Accounting Conservatism, Capital Structure, Fixed Asset Intensity,Transfer Pricing, Tax Avoidance
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