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June 12, 2023
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October 12, 2023
Published
November 29, 2023
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Abstract

The study's focus is on identifying the many elements that lead to tax evasion, including but not limited to accounting conservatism, capital structure, the value of fixed assets, and transfer pricing. Tax avoidance refers to the strategies used by businesses and people to minimize their tax obligations. This study focuses on Indonesian mining firms that had an IPO between 2015 and 2022 on the Indonesia Stock Exchange. Thirteen companies were selected as study samples after meeting selection criteria and using a purposive random sampling method. This study used multiple linear regression as its analytic tool. The results suggest that capital structure and transfer pricing play key roles in evading taxation. While the number of fixed assets and the degree of accounting conservatism have only a little role in facilitating tax avoidance

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Accounting conservatism, capital structure, fixed asset intensity, transfer pricing, tax avoidance

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Penulis yang mempublikasikan naskahnya pada Jurnal ini menyetujui ketentuan berikut:

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  1. Penulis mengakui bahwa Jurnal  Current : Jurnal Kajian Akuntansi dan Bisnis Terkini berhak sebagai yang mempublikasikan pertama kali dengan lisensi Creative Commons Attribution 4.0 International License.
  2. Penulis dapat memasukan tulisan secara terpisah, mengatur distribusi non-ekskulif  dari naskah yang telah terbit di jurnal ini kedalam versi yang lain (misal: dikirim ke respository institusi penulis, publikasi kedalam buku, dll), dengan mengakui bahwa naskah telah terbit pertama kali pada Jurnal  Current :Jurnal Kajian Akuntansi dan Bisnis Terkini.
How to Cite
Felisya, S. R., Afrizal, A., & Erawati, M. (2023). KONSERVATISME AKUNTANSI, STRUKTUR MODAL, INTENSITAS ASET TETATP, DAN TRANSFER PRICING, PENGARUHNYA TERHADAP TAX AVOIDANCE: ACCOUNTING CONSERVATISM, CAPITAL STRUCTURE, FIXED ASSET INTENSITY, AND TRANSFER PRICES, ITS EFFECT ON TAX AVOIDANCE. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 4(3), 599–610. https://doi.org/10.31258/current.4.3.599-610
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