Pengaruh Profitabilitas, Capital Intensity, dan Transfer Pricing terhadap Penghindaran Pajak pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI pada Tahun 2020–2024
DOI:
https://doi.org/10.58192/profit.v5i3.5112Keywords:
Capital Intensity, Effective Tax Rate, Profitability, Tax Avoidance, Transfer PricingAbstract
This study aims to empirically examine and analyze the effect of profitability, capital intensity, and transfer pricing on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. This research applies a quantitative approach with a causal associative method. The population consists of all food and beverage sector companies listed on the IDX, and the sample was selected through purposive sampling, yielding 18 companies with 64 observations after outlier elimination. The data are secondary data in the form of audited annual financial reports, analyzed using multiple linear regression with classical assumption tests processed through SPSS software. Profitability is proxied by Return on Assets (ROA), capital intensity by the fixed asset intensity ratio, transfer pricing by the related party transaction ratio, and tax avoidance by the Effective Tax Rate (ETR). The results show that profitability has a significant negative effect on tax avoidance, capital intensity has a significant positive effect on tax avoidance, whereas transfer pricing has no significant effect on tax avoidance in the food and beverage sector during the observation period.
References
Dewinta, I. A. R., & Setiawan, P. E. (2016). Pengaruh ukuran perusahaan, umur perusahaan, profitabilitas, leverage, dan pertumbuhan penjualan terhadap tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 14(3), 1584–1613.
Ferdinand, X. (2024). Analisis pengaruh kinerja keuangan terhadap agresivitas pajak pada perusahaan manufaktur di Indonesia. Jurnal Akuntansi dan Keuangan Kontemporer, 7(1), 45–58.
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002
Hardana, A. (2023). The impact of profitability, transfer pricing, and capital intensity on tax avoidance in property and real estate sub-sector companies on the Indonesia Stock Exchange. International Journal of Islamic Economics, 5(1), 67–68. https://doi.org/10.32332/ijie.v5i01.6991
Izzati, N., & Riharjo, I. B. (2022). Pengaruh profitabilitas, capital intensity, dan ukuran perusahaan terhadap tax avoidance. Jurnal Ilmu dan Riset Akuntansi, 11(1), 1–18. https://doi.org/10.23960/jak.v26i1.246
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Marfuah, M., & Kartika, A. (2019). Pengaruh transfer pricing, capital intensity, dan leverage terhadap tax avoidance. Jurnal Akuntansi dan Auditing Indonesia, 23(1), 38–47.
Mulyani, S., Amril, A., & Wijaya, R. (2018). Pengaruh capital intensity, inventory intensity, dan kepemilikan institusional terhadap tax avoidance. Jurnal Eksplorasi Akuntansi, 1(1), 120–135.
Peraturan Menteri Keuangan Republik Indonesia Nomor 172 Tahun 2023 tentang Penerapan Prinsip Kewajaran dan Kelaziman Usaha dalam Transaksi yang Dipengaruhi Hubungan Istimewa. (2023). Kementerian Keuangan Republik Indonesia.
Praditasari, N. K. A., & Jati, I. K. (2017). Pengaruh profitability, leverage, ukuran perusahaan, kualitas audit, dan komite audit pada tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 21(2), 1218–1244.
Rodriguez, E. F., & Arias, A. M. (2012). Do business characteristics determine an effective tax rate? The Chinese Economy, 45(6), 60–83. https://doi.org/10.2753/CES1097-1475450604
Ryanto, F. S. (2022). Analisis pengaruh profitability, earnings management, dan transfer pricing terhadap tax avoidance pada perusahaan multinasional yang terdaftar di Bursa Efek Indonesia tahun 2018–2020 [Skripsi]. Universitas Katolik Indonesia Atma Jaya.
Saraswati, G. A., Utama, I. M. K., & Mertha, M. (2021). Hubungan transaksi pihak berelasi, tata kelola perusahaan, dan efisiensi tarif pajak efektif. Simposium Nasional Akuntansi XXIV, 1–15.
Sari, P. A., & Dirman, A. (2024). Pengaruh profitabilitas, transfer pricing, sales growth, dan capital intensity terhadap penghindaran pajak. Jurnal Akuntansi dan Keuangan Bisnis, 11(2), 143–155. https://doi.org/10.57218/jueb.v3i4.1295
Sutjipto, C. C. (2025). Analisis pengaruh transfer pricing dan capital intensity terhadap tax avoidance dengan profitabilitas sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di BEI periode 2021–2023 [Skripsi]. Universitas Katolik Indonesia Atma Jaya.
The UNESCO Institute for Statistics. (2022). Data for the sustainable development goals. UIS UNESCO. https://uis.unesco.org
Widiantono, D., & Marinda, F. (2024). Pengaruh capital intensity dan profitabilitas terhadap penghindaran pajak. Jurnal Akuntansi Kontemporer, 16(2), 108–120.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Profit: Jurnal Manajemen, Bisnis dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
