Published: 2025-06-01

Pengaruh Transfer pricing, Kepemilikan Asing, dan Intensitas Modal Terhadap Penghindaran Pajak

DOI: 10.35870/jemsi.v11i3.4123

Malinda Aliffiyah Akbar Imron, Ngurah Pandji Mertha Agung Durya, Enny Susilowati Mardjono, Entot Suhartono
  • Malinda Aliffiyah Akbar Imron: Universitas Dian Nuswantoro ROR
  • Ngurah Pandji Mertha Agung Durya: Universitas Dian Nuswantoro ROR
  • Enny Susilowati Mardjono: Universitas Dian Nuswantoro ROR
  • Entot Suhartono: Universitas Dian Nuswantoro ROR
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Abstract

This study analyzes the influence of transfer pricing, foreign ownership, and capital intensity on tax avoidance in the multinational energy companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The independent variables analyzed include transfer pricing, measured by related party receivables to total receivables; foreign ownership, measured by foreign-owned shares to total shares; and capital intensity, measured by net fixed assets to total assets. The dependent variable, tax avoidance, is calculated using the Effective tax rate (ETR). The research sample consists of 21 multinational energy companies listed on the IDX during the specified period, and the data were analyzed using multiple linear regression analysis. The findings indicate that transfer pricing and capital intensity significantly affect tax avoidance. However, foreign ownership does not have a significant influence on tax avoidance.

Keywords

Capital Intensity; Foreign Ownership; Tax Avoidance; Transfer pricing

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Imron, M. A. A., Durya, N. P. M. A., Mardjono, E. S., & Suhartono, E. (2025). Pengaruh Transfer pricing, Kepemilikan Asing, dan Intensitas Modal Terhadap Penghindaran Pajak. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(3), 1467-1479. https://doi.org/10.35870/jemsi.v11i3.4123
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 3 (2025)

  • Section: Articles

  • Published: 2025-06-01

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Author Biographies
Malinda Aliffiyah Akbar Imron, Universitas Dian Nuswantoro
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Kota Semarang, Provinsi Jawa Tengah, Indonesia.

Ngurah Pandji Mertha Agung Durya, Universitas Dian Nuswantoro
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Kota Semarang, Provinsi Jawa Tengah, Indonesia.

Enny Susilowati Mardjono, Universitas Dian Nuswantoro
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Kota Semarang, Provinsi Jawa Tengah, Indonesia.

Entot Suhartono, Universitas Dian Nuswantoro
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Kota Semarang, Provinsi Jawa Tengah, Indonesia.

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