PENGARUH TRANSFER PRICING, THIN CAPITALIZATION DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN INDUSTRI DI INDONESIA PERIODE 2020-2024

Tax aggressiveness is one of the strategies companies use to minimize their tax
burden. This practice can lead to tax compliance issues and impact state revenue. This study
aims to examine the influence of transfer pricing, thin capitalization, and capital intensity on
tax aggressiveness in Indonesian industrial companies for the 2020-2024 period. Transfer
pricing is assessed using related party transaction indicators, thin capitalization is assessed
using the debt-to-equity ratio (DER), capital intensity is assessed using investment indicators
in fixed assets, namely the capital intensity ratio (CIR), while tax aggressiveness is assessed
from the effective tax rate (ETR). This study chose a quantitative approach from secondary
data sources. The population in this study is divided into industrial companies recorded on the
IDX for the 2020-2024 period, with a total population of 65 companies. The sampling
technique was purposive sampling for a total sample of 12 companies from 60 observation
data. Data analysis was carried out using the PLS-SEM (Partial Least Square) approach and
processed using the WarpPls 8.0 application. The study findings indicate that Transfer Pricing
and Thin Capitalization have a negative and significant impact on Tax Aggressiveness, while
Capital Intensity has a positive and significant impact on Tax Aggressiveness.