The Effect Of Environmental Social Governance, Transfer Pricing, Capital Intensity, And Tax Incentives On Tax Avoidance
(Study of Manufacturing Companies in the Consumer Non-Cyclical Sector Listed on the Indonesia Stock Exchange in 2020–2024)
DOI:
https://doi.org/10.24905/icobis.v2i1.116Keywords:
tax avoidance, environmental social governance, transfer pricing, capital intensity, tax incentivesAbstract
This study aims to test the influence ofEnvironmental Social Governance (ESG), transfer pricing, capital intensity,and tax incentives fortax avoidancein manufacturing sector companiesconsumer non-cyclicalslisted on the IDX for the 2020–2024 period. A quantitative method was used with secondary data from annual reports and financial statements, analyzed through multiple linear regression using SPSS 25 after the classical assumption test was met. The results showed that all four variables simultaneously had a significant effect ontax avoidance(Sig. F = 0.003). Partially, onlycapital intensitywhich has a significant positive influence, while ESG,transfer pricing, and tax incentives are insignificant. The Adjusted R² value of 0.147 indicates that the model only explains 14.7% of the variation in tax avoidance.
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