Awalina, Murinah Nur (2026) Faktor-Faktor yang Mempengaruhi Tax Avoidance: Peran Intensitas Persediaan, Intensitas Modal, Thin Capitalization, dan Transfer Pricing (Studi Empiris pada Perusahaan Tbk Sektor Energi di BEI). Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to analyze the influence of inventory intensity, capital intensity, thin capitalization, and transfer pricing on the tax avoidance. Tax avoidance is a form of efficient tax reduction carried out through efforts to avoid tax imposition by directing transactions that are not taxable. This study uses a quantitative and explanatory approach with a causal research design to test cause-and-effect relationships.Sample determination is based on the technique purposive sampling with criteria Energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period, consistently published annual financial reports and recorded underpayment status in Corporate Income Tax (PPh) reporting, posted profits (never experienced losses) throughout the research period, the valueCash Effective Tax Rate(ETR) of 0 to <1, and did not receive any restitution (excess tax payments) during 2020- 2024. The data were analyzed using multiple regression analysis with the help ofsoftware IBM SPSS (Statistical Package for the Social Sciences) 32.0.0.0. The results of the study indicate that inventory intensity and thin capitalization have an effect on tax avoidance, while capital intensity and transfer pricing have no significant effect. This study has implications for companies.manage their tax obligations more efficiently and in accordance with applicable provisions and also the government in identifying high-risk areas of tax avoidance and can be used as a reference for other researchers who wish to develop similar studies. Keywords: Tax Avoidance, Inventory intensity, Capital Intensity, Thin Capitalization, and Transfer Pricing
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | MURINAH NUR AWALINA |
| Date Deposited: | 06 Oct 2026 02:18 |
| Last Modified: | 06 Oct 2026 02:18 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/14517 |
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