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This is a Multiple Linear Regression study.

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

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Quantitative analysis shows fixed asset intensity and transfer pricing affect tax avoidance, indicating effective tax strategies are vital.

Fixed asset intensity significantly influences tax avoidance strategies, enhancing financial management.
Transfer pricing also has a significant effect on tax avoidance, underlining its importance in corporate finance.
Thin capitalization showed no impact on tax avoidance strategies, suggesting a need for further study.
Using multiple linear regression, the study analyzed 135 data points across 27 companies in the consumer non-cyclicals sector.

Arditra et al. (2025) studied this question.

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Quantitative analysis shows fixed asset intensity and transfer pricing affect tax avoidance, indicating effective tax strategies are vital.