The effect of transfer pricing, fixed asset intensity and inventory intensity on tax avoidance

This study aims to investigate the impact of transfer pricing, fixed asset intensity, and inventory intensity on tax avoidance. The population used in this study is manufacturing companies in the consumer goods sector listed on the IDX during the period 2020-2024. The sample selection technique used purposive sampling technique and obtained 15 companies for 5 years with a total sample data obtained of 74 sample data. Data processing using Microsoft Office Excel and STATA 12 program, by conducting panel data regression model analysis. The results of this study indicate that transfer pricing has no effect on tax avoidance, fixed asset intensity has no effect on tax avoidance, inventory intensity has a negative effect on tax avoidance, and simultaneously transfer pricing, fixed asset intensity and inventory intensity, have an effect on tax avoidance.

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Publication Details

Journal
Educoretax
Published
2025-09-19
DOI
https://doi.org/10.54957/educoretax.v5i7.1770
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
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article

The effect of transfer pricing, fixed asset intensity and inventory intensity on tax avoidance

Dianwicaksih Arieftiara, Muhammad Ramadhan
Educoretax
Corporate Taxation and Avoidance
article

The effect of transfer pricing, fixed asset intensity and inventory intensity on tax avoidance

Dianwicaksih Arieftiara, Muhammad Ramadhan
article en

Abstract

This study aims to investigate the impact of transfer pricing, fixed asset intensity, and inventory intensity on tax avoidance. The population used in this study is manufacturing companies in the consumer goods sector listed on the IDX during the period 2020-2024. The sample selection technique used purposive sampling technique and obtained 15 companies for 5 years with a total sample data obtained of 74 sample data. Data processing using Microsoft Office Excel and STATA 12 program, by conducting panel data regression model analysis. The results of this study indicate that transfer pricing has no effect on tax avoidance, fixed asset intensity has no effect on tax avoidance, inventory intensity has a negative effect on tax avoidance, and simultaneously transfer pricing, fixed asset intensity and inventory intensity, have an effect on tax avoidance.

EducoretaxVol. 5(7)
Universitas Pembangunan Nasional Veteran Jakarta (ID)
Openalex Percentile: Top 63%
Corporate Taxation and Avoidance
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The effect of transfer pricing, fixed asset intensity and inventory intensity on tax avoidance — Dianwicaksih Arieftiara, Muhammad Ramadhan · Educoretax (2025) | TGRS Research Map | TGRS