Pengaruh Thin Capitalization, Beban Pajak Tangguhan, Transfer Pricing dan Manajement Laba Terhadap Penghindaran Pajak
(Studi Empiris Pada Perusahaan Sektor Pertanian yang Terdaftar di Bei Periode 2020-2022)
DOI:
https://doi.org/10.61132/jeap.v1i3.233Keywords:
Thin Capitalization, Deffered Tax Expense, Transfer Pricing, Earnings Management, Tax AvoidanceAbstract
This research aims to determine the effect of thin capitalization, deferred tax burden, transfer pricing, and earnings management on tax avoidance practices in agricultural sector companies listed on the IDX for the 2020-2022 period. The research method used involves the use of statistical regression to measure the relationship between these variables. The results of the analysis show that thin capitalization and earnings management have a significant positive influence on tax avoidance practices, deferred tax expenses have a positive but not significant influence on tax avoidance practices, while transfer pricing has a significant negative influence on tax avoidance practices. Understanding these factors influences company decisions in managing the Company's financial operations for more effective prevention and control. In conclusion, this research shows the importance of paying attention to the relationship between thin capitalization, deferred tax burden, transfer pricing, and earnings management in the context of corporate tax avoidance.
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