PENGARUH TRANSFER PRICING, LEVERAGE, PERTUMBUHAN PENJUALAN, DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE

This study aims to analyze and test the influence of transfer pricing, leverage, sales growth, and capital intensity on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period of 2022-2024. This research is motivated by the inconsistent findings of previous studies and the issue of massive tax avoidance practices in the energy sector. The research method used is quantitative with a hypothesis testing approach using multiple regression analysis. The population of this study consists of energy sector companies listed on the IDX from 2022 to 2024, using secondary data from published financial reports. The results show that partially, transfer pricing has a significant influence on tax avoidance. Leverage was also found to have a significant influence on tax avoidance, as companies with high debt tend to utilize interest expenses as a deduction from taxable income. Similarly, sales growth was proven to have a significant influence on tax avoidance, where companies with high sales growth tend to find ways to manage tax expenses to maintain stable net income. Finally, capital intensity was also found to have a significant influence, as large fixed assets generate depreciation expenses that can reduce taxable income. Simultaneously, the four independent variables (transfer pricing, leverage, sales growth, and capital intensity) have a significant influence on tax avoidance. This is reinforced by Agency Theory, where managers as agents have a tendency to minimize tax expenses to maximize company profits. These findings are expected to provide new insights for tax regulators, investors, and other stakeholders in designing more effective policies to improve tax compliance in the energy sector.
Keywords : Tax Avoidace, Transfer Pricing, Laverage, Sales growth, Capital intensity.