June 30, 2025

The Effect of Company Size, Capital Intensity, and Transfer Pricing on Tax Avoidance

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Authors

USUgi SetiowatiUniversitas Pamulang MSMita SicilliaUniversitas Pamulang

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Implication

Quantitative research reveals company size and transfer pricing negatively impact tax avoidance in the industrial sector, suggesting practices may require review.

Key Points

Tax avoidance is negatively influenced by company size and transfer pricing, showing the need for scrutiny.
Results indicate that capital intensity does not significantly affect tax avoidance practices in these companies.
The research employs a panel data model using quantitative methods on industrial sector companies in Indonesia.
Descriptive statistics and hypothesis testing were conducted using Microsoft Excel and E-Views 12 for analysis.

Cite This Study

Setiowati et al. (2025) studied this question.

synapsesocial.com/papers/68af5bb6ad7bf08b1eadf5c2 https://doi.org/10.32493/ebic.v2i1.51469

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Implication

Quantitative research reveals company size and transfer pricing negatively impact tax avoidance in the industrial sector, suggesting practices may require review.

The Effect of Company Size, Capital Intensity, and Transfer Pricing on Tax Avoidance

Discussion

Member takes

Implication

Key Points

Cite This Study

The Effect of Company Size, Capital Intensity, and Transfer Pricing on Tax Avoidance

Discussion

Member takes

Implication

Key Points

Cite This Study

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Also Consider