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This is a Quantitative Study study.

October 27, 2025Indonesian Financial ReviewOpen Access

Tax Avoidance in the Energy Sector: The Impact of Transfer Pricing, Firm Size, and Inventory Intensity

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Inventory intensity does not significantly affect tax avoidance, while firm size does.
In an analysis of 75 samples from 15 Indonesian energy companies, key metrics were evaluated for their influence on tax strategies.
Panel data regression analysis, utilizing data from financial statements, informs these conclusions using Eviews 12 software.
Results imply a re-evaluation of tax strategies could benefit from focusing on firm size in the energy sector.

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Implication

Quantitative analysis reveals significant effects of firm size and inventory intensity on tax avoidance in energy sector firms, suggesting new insights for policy implications.

Cite This Study

Inaya et al. (2025) studied this question.

synapsesocial.com/papers/68ff87d8c8c50a61f2bdcccd https://doi.org/10.55538/ifr.v5i1.58

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Implication

Quantitative analysis reveals significant effects of firm size and inventory intensity on tax avoidance in energy sector firms, suggesting new insights for policy implications.

Tax Avoidance in the Energy Sector: The Impact of Transfer Pricing, Firm Size, and Inventory Intensity

Key Points

Discussion

Implication

Cite This Study

Tax Avoidance in the Energy Sector: The Impact of Transfer Pricing, Firm Size, and Inventory Intensity

Key Points

Discussion

Implication

Cite This Study

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