What type of study is this?

This is a Panel Data Regression study.

September 5, 2025Deleted JournalOpen Access

Pengaruh Capital Intensity, Financial Performance Dan Transfer Pricing Terhadap Tax Avoidance

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Authors

DSDona SiregarSUNY Oneonta WSWiwit SetyawatiUniversitas Pamulang

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Implication

Observational analysis shows the effect of capital intensity and transfer pricing on tax avoidance, indicating financial performance plays a lesser role.

Key Points

Tax avoidance is significantly influenced by capital intensity and transfer pricing.
Financial performance does not significantly impact tax avoidance, based on 125 data points over five years.
Panel data regression analysis was utilized to assess the relationships between variables.
The findings highlight important factors affecting tax avoidance in the consumer non-cyclicals sector.

Cite This Study

Siregar et al. (2025) studied this question.

synapsesocial.com/papers/68bb4d276d6d5674bcd01407 https://doi.org/10.62237/jna.v2i3.305

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Implication

Observational analysis shows the effect of capital intensity and transfer pricing on tax avoidance, indicating financial performance plays a lesser role.

Pengaruh Capital Intensity, Financial Performance Dan Transfer Pricing Terhadap Tax Avoidance

Discussion

Member takes

Implication

Key Points

Cite This Study

Pengaruh Capital Intensity, Financial Performance Dan Transfer Pricing Terhadap Tax Avoidance

Discussion

Member takes

Implication

Key Points

Cite This Study

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