Article Dans Une Revue Asian Journal of Economics, Business and Accounting Année : 2025

Fixed Asset Intensity, Thin Capitalization and Transfer Pricing on Tax Avoidance

Résumé

Aims: This research seeks to analyze the influence of Fixed Asset Intensity, Thin Capitalization, and Transfer Pricing on the implementation of Tax Avoidance strategies. Study Design: This research employs a quantitative causality approach using secondary data sourced from the annual reports. Place and Duration of Study: Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Methodology: This study utilizes multiple linear regression analysis, conducted with the help of SPSS version 25. The research population includes all 126 companies in the consumer non-cyclicals sector. A purposive sampling method was applied, yielding a sample of 27 companies that met the predetermined criteria. Over a five-year observation period, a total of 135 data points were analyzed. Results: The findings of this study show that Fixed Asset Intensity significantly influences Tax Avoidance, while Thin Capitalization does not have any impact. Additionally, Transfer Pricing is found to have a significant effect on Tax Avoidance. Conclusion: The findings of this research may be used as a reference in tax planning efforts to promote adherence to existing regulations and prevent potential long-term reputational risks for the company. Moreover, it is suggested that future studies explore additional variables relevant to tax avoidance beyond the three independent factors examined in this study.

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Dates et versions

hal-05234440 , version 1 (02-09-2025)

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  • HAL Id : hal-05234440 , version 1

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Vivia Vanesha Arditra, Vince Ratnawati, Rezi Abdurrahman. Fixed Asset Intensity, Thin Capitalization and Transfer Pricing on Tax Avoidance. Asian Journal of Economics, Business and Accounting, 2025, 25 (9), pp.195-209. ⟨hal-05234440⟩
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