Pengaruh Intensitas Modal, Intensitas Aset Tetap dan Transfer Pricing Terhadap Agresivitas Pajak

Abstrak

This study aims to examine the influence of capital intensity, fixed asset intensity, and transfer pricing on tax aggressiveness. The independent variables used in this study are capital intensity, fixed asset intensity, and transfer pricing, while the dependent variable is tax aggressiveness. This study employs a quantitative descriptive research design and utilizes secondary data. The population consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Based on specific selection criteria, a sample of 17 companies was obtained, resulting in a total of 85 data points. Panel data regression analysis was used as the analytical method, with data processing performed using EViews 13 software. The results indicate that capital intensity influences tax aggressiveness, whereas fixed asset intensity and transfer pricing do not; however, the simultaneous analysis shows that capital intensity, fixed asset intensity, and transfer pricing collectively influence tax aggressiveness.