Pengaruh Capital Intensity, Transfer Pricing, dan Firm Size Terhadap Agresivitas Pajak

Authors

  • Cica Zhafira Aliani Universitas Pamulang, Indonesia
  • Wiwit Irawati Universitas Pamulang, Indonesia

DOI:

https://doi.org/10.57235/jambuair.v5i2.8892

Keywords:

Capital Intensity Transfer Pricing, Firm Size, Agresivitas Pajak

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Capital Intensity, Transfer Pricing, dan Firm Size terhadap Agresivitas Pajak pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan yang diperoleh melalui situs  resmi Bursa Efek Indonesia. Metode analisis yang diterapkan adalah regresi data panel dengan bantuan perangkat lunak Eviews 13. Variabel independent dalam penelitian ini meliputi Capital Intensity, Transfer Pricing, dan Firm Size, sedangkan variabel dependennya adalah Agresivitas Pajak. Hasil penelitian menunjukkan bahwa secara simultan Capital Intensity, Transfer Pricing, dan Firm Size berpengaruh signifikan terhadap Agresivitas Pajak. Secara parsial, Capital Intensity dan Transfer Pricing tidak berpengaruh signifikan terhadap Agresivitas Pajak, sedangkan Firm Size berpengaruh positif dan signifikan terhadap Agresivitas Pajak.

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References

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Published

2026-07-25

Issue

Vol. 5 No. 2 (2026): October 2026

Section

Articles

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Copyright (c) 2026 Cica Zhafira Aliani, Wiwit Irawati

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