The influence of transfer pricing and promotion intensity on tax avoidance
DOI:
https://doi.org/10.54957/educoretax.v6i3.2047Kata Kunci:
Promotion intensity, Tax avoidance, Transfer pricingAbstrak
This study employs a quantitative approach aimed at examining and analyzing the effect of transfer pricing and advertising intensity on tax avoidance. The research uses secondary data with a population consisting of consumer goods manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A total of 44 companies with 155 observations were obtained through purposive sampling based on predetermined criteria. Hypothesis testing was conducted using panel data regression analysis with STATA version 17, applying significance levels of 5% and 10% (0.05 and 0.10). The results indicate that transfer pricing exhibits both negative significant and insignificant effects on tax avoidance, while advertising intensity shows both positive significant and insignificant effects on tax avoidance.
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