Pengaruh Profitabilitas, Transfer Pricing, dan Capital Intesity Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Manufaktur Sub Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021

The Effect of Profitability, Transfer Pricing, and Capital Intensity on Tax Avoidance in Manufacturing Companies in the Property and Real Estate Sub-Sector Listed on the Indonesia Stock Exchange in 2017-2021. The following is under the guidance of Mrs. Nurwati, S.Sos, M.Ak.
This study aims to determine whether there is an effect of profitability, transfer pricing and capital intensity with tax avoidance as a control variable both simultaneously and partially.
The population in this study are Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange in 2017-2021. With a sample of 8 companies taken by purposive sampling. The research variables consist of independent variables, namely Profitability, Transfer Pricing, and Capital Intesity. The research method aims to determine the relationship between two variables, one with another variable. The data used is secondary data. The data collected was analyzed using the SPSS Statistics 25 program.
The analysis used is linear regression analysis t test, f test, and the coefficient of determination. The results of this study are (1) Profitability partially affects tax avoidance (tax avoidance) 0.622 <0.05, (2) Transfer Pricing partially has no effect on tax avoidance (tax avoidance) sig 0.527 > 0.05, (3) Capital Intesity has an effect on tax avoidance, sig 0.750 > 0.05, (4) Simultaneously Profitability, Transfer Pricing, and Capital Intesity have no effect on Tax Avoidance, sig 0.823 > 0.05 in Property Sub-Sector Companies and Real Estate Listed on the Indonesia Stock Exchange The results showed that only Profitability, Transfer Pricing, and Capital Intesity had a significant effect on the prediction of tax avoidance, while the company had no significant effect on the prediction of tax avoidance.