Pengaruh Intensitas Modal, Inventory Intensity, dan Transfer Pricing terhadap Tax Avoidance dengan Profitabilitas Sebagai Variabel Moderasi
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Abstract
This study aims to analyze the effect of capital intensity, inventory intensity, and transfer pricing on tax avoidance, with profitability as a moderating variable. The study was conducted on consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employed a quantitative approach using secondary data obtained from annual financial reports. The sample was selected using purposive sampling, resulting in 12 companies with a total of 60 observations over five years. Data were analyzed using panel data regression with EViews 12. Model selection was conducted through the Chow test and the Lagrange Multiplier test, which indicated that the Common Effect Model (CEM) was the most appropriate model for this study. Moderation testing was carried out using Moderated Regression Analysis (MRA) by forming interaction variables between profitability and each independent variable. The results show that capital intensity, inventory intensity, and transfer pricing do not have a significant effect on tax avoidance. Profitability is also unable to moderate the effect of capital intensity and inventory intensity on tax avoidance. However, profitability is proven to positively and significantly moderate the effect of transfer pricing on tax avoidance. This finding indicates that companies with higher profitability tend to show a stronger relationship between transfer pricing activities and tax avoidance practices. This study is expected to contribute to the development of taxation literature and provide practical considerations for company management, investors, and regulators in understanding factors that influence corporate tax avoidance practices.
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References
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