effect of transfer pricing, thin capitalization, deferred tax, and inventory intensity on tax avoidance

Abstract

Purpose: This study aims to determine the effect of transfer pricing, thin capitalization, deferred tax, and inventory intensity on tax avoidance. Method: This study uses a quantitative approach with a sample consisting of all companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. A purposive sampling technique was used for sample selection, and a sample of 107 companies was obtained. This study uses panel data analysis. Result: The results of the analysis show that thin capitalization and deferred taxes have a negative effect on tax avoidance, while transfer pricing and inventory intensity have no effect on tax avoidance.