Pengaruh Fixed Asset Intensity, Financial Distress, Dan Transfer Pricing Terhadap Penghindaran Pajak

Abstract

This study aims to examine the influence of fixed asset intensity, financial distress, and transfer pricing practices on tax avoidance. This study uses a quantitative approach utilizing secondary data sourced from companies' annual financial reports. The population in this study is pharmaceutical and healthcare sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A total of 23 companies were selected as samples using a purposive sampling method and analyzed using multiple linear regression. The analysis results indicate that simultaneously, fixed asset intensity, financial distress, and transfer pricing influence tax avoidance practices. However, partially, only fixed asset intensity and financial distress are proven to have an influence, while transfer pricing does not show a significant effect on tax avoidance. Keywords: Fixed Asset Intensity, Financial Distress, Transfer Pricing, Tax Avoidance