VARIABEL YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR

Authors

  • NATASHA THALIA WIJAYA Trisakti School of Management
  • MUNGNIYATI Trisakti School of Management

DOI:

https://doi.org/10.34208/w8c27p96

Keywords:

Capital Intensity, Firm Age, Firm Size, Leverage, Profitability, Sales Growth, Tax Avoidance, Transfer Pricing

Abstract

The purpose of this study is to provide empirical evidence on the influence of profitability, leverage, capital intensity, firm size, firm age, sales growth, and transfer pricing on tax avoidance. The study focuses on manufacture companies listed on the Indonesia Stock Exchange (IDX) during the period of 2022-2024. Purposive sampling was employed, involving 126 companies or 378 data points. The research utilized multiple regression analysis to analyze the data. The findings indicate that sales growth have an influence on tax avoidance, whereas profitability, leverage, capital intensity, firm size, firm age, and transfer pricing do not affect tax avoidance.

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Published

2026-05-12

Issue

Vol. 6 No. 1 (2026): E-Jurnal Manajemen Trisakti School of Management (TSM)

Section

Articles

License

Copyright (c) 2026 E-Jurnal Manajemen Trisakti School of Management (TSM)

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite

“VARIABEL YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR”. 2026. E-Jurnal Manajemen Trisakti School of Management (TSM) 6 (1): 69-80. https://doi.org/10.34208/w8c27p96.