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      "abstract": "NABILA NAWAWI ATHAILLAH. 022120135. Pengaruh Transfer Pricing, Capital \r\nIntensity, dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor \r\nIndustri yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023. Di bawah bimbingan: \r\nMONANG SITUMORANG dan HAQI FADILLAH. 2025.\r\nPenghindaran pajak merupakan suatu upaya yang dilakukan untuk meminimalkan beban pajak \r\nperusahaan dengan menghindari pengenaan pajak tanpa melanggar undang- undang. Tujuan \r\npenelitian ini adalah untuk menganalisis dan mengetahui pengaruh transfer pricing, capital \r\nintensity, dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan Sektor \r\nIndustri yang terdaftar di Bursa Efek Indonesia periode 2019-2023.\r\nPenelitian ini dilakukan pada perusahaan sektor industri, jenis penelitian yang digunakan \r\nadalah penelitian veritifikatif kuantitatif dengan metode explanatory survey menggunakan data \r\nsekunder. Metode penarikan sampel pada penelitian ini menggunakan metode purpose \r\nsampling. Sampel yang digunakan dalam penelitian ini sebanyak 12 perusahaan. Metode \r\nanalisis data dengan deskriptif statistik, uji analisis regresi linear berganda, uji asumsi klasik, \r\ndan uji hipotesis menggunakan software SPSS 26.\r\nHasil penelitian menunjukkan bahwa berdasarkan pengujian secara parsial variabel transfer \r\npricing dan capital intensity berpengaruh terhadap penghindaran pajak. Variabel ukuran \r\nperusahaan tidak berpengaruh terhadap penghindaran pajak. Hasil pengujian secara simultan \r\nyaitu transfer pricing, capital intensity dan ukuran perusahaan secara bersama-sama \r\nberpengaruh terhadap penghindaran pajak.\r\nKata kunci : Transfer Pricing, Capital Intensity, Ukuran Perusahaan dan Penghindaran Pajak.",
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