An Exposition of Transfer Pricing, Fixed Asset Intensity and Capital Intensity on Tax Avoidance

Authors

  • Avriliani Dwi Septiana Universitas Bhayangkara Jakarta Raya
  • Nera Marinda Machdar Universitas Bhayangkara Jakarta Raya

DOI:

https://doi.org/10.61132/apke.v2i1.713

Keywords:

transfer, pricing, fixed, asset, intensity

Abstract

In Indonesia, efforts to maximize tax revenue face obstacles, especially related to the difference in interests between the government and the business world. This difference triggers tax avoidance by taxpayers. The researcher made this scientific article, aiming to examine and analyze the influence of transfer pricing, fixed asset intensity and capital intensity on tax avoidance. This study uses a qualitative descriptive method to study a phenomenon by describing the data obtained from literature studies. Literature studies with 39 journals in the 2019-2024 time frame to ensure relevant and up-to-date information and phenomena related to research topics. The results of this study show that the variables of transfer pricing, fixed asset intensity, and capital intensity have an effect on tax avoidance.

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Published

2024-12-21

How to Cite

Avriliani Dwi Septiana, & Nera Marinda Machdar. (2024). An Exposition of Transfer Pricing, Fixed Asset Intensity and Capital Intensity on Tax Avoidance. Akuntansi Pajak Dan Kebijakan Ekonomi Digital, 2(1), 17–26. https://doi.org/10.61132/apke.v2i1.713

Issue

Vol. 2 No. 1 (2025): Februari : Akuntansi Pajak dan Kebijakan Ekonomi Digital

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