Ramadhan, Daniel (2025) PENGARUH TRANSFER PRICING, INVENTORY INTENSITY, CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK (Studi Emipiris Pada Perusahaan Pertambangan Sub Sektor Batu Bara Yang Terdaftar di BEI Tahun 2019-2023). Undergraduate thesis, Universitas Pembangunan Nasional Veteran Jawa Timur.
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Abstract
This study aims to examine the effect of transfer pricing, inventory intensity, and capital intensity on tax avoidance practices in coal sub-sector mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research employed a quantitative method using secondary data obtained from annual reports, the official IDX website, and other relevant sources. The sample consisted of 12 companies selected through purposive sampling, with a total of 60 observations over the research period. Data analysis was conducted using Structural Equation Modeling based on Partial Least Square (SEM-PLS) with the assistance of SmartPLS 3.0 software. The results reveal that inventory intensity has a significant positive effect on tax avoidance, while transfer pricing and capital intensity have no significant effect. These findings indicate that a high proportion of inventory to total assets can be utilized by companies to reduce taxable income and minimize tax burdens, whereas transfer pricing management and fixed asset investment are not proven to influence tax avoidance behavior. This research is expected to contribute to the development of taxation literature and serve as a reference for the government and practitioners in formulating policies to minimize tax avoidance practices in the mining sector. Keywords: tax avoidance, transfer pricing, inventory intensity, capital intensity, coal mining
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Daniel Ramadhan | ||||||||
| Date Deposited: | 20 Aug 2025 01:19 | ||||||||
| Last Modified: | 20 Aug 2025 01:19 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/41654 |
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