Pengaruh Strategi Bisnis, Intensitas Aset Tetap dan Transfer Pricing Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Pada Tahun 2019-2022)

Abstract

The two sources of state income are revenue and non-tax revenue. The government views tax income as a source of funding that promotes national development. Conversely, businesses have to pay as little tax as possible while still adhering to legal requirements. The act of avoiding taxes in a way that does not violate tax regulations is known as tax avoidance. This can be done securely and lawfully. This study aims to investigate empirically the effects of transfer pricing, fixed asset intensity, and business strategy on tax evasion. This study aims to investigate empirically the effects of transfer pricing, fixed asset intensity, and business strategy on tax evasion. A sample of 136 data points was acquired from 34 companies during the research period of 2019 to 2022, utilizing the purposive sampling approach. The analysis of multiple linear regression was used to evaluate the hypothesis. The findings indicate that while asset intensity and transfer pricing continue to have a positive and significant impact on tax evasion, company strategy has a negative and large impact on it.

Keywords:: Business strategy, transfer pricing and fixed asset intensity towards tax evaders.