<mets:mets OBJID="eprint_10863" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-07-10T02:21:41Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>Repository Universitas Pakuan</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_10863_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>Pengaruh Transfer Pricing, Capital &#13;
Intensity, dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor &#13;
Industri yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Nabila</mods:namePart><mods:namePart type="family">Nawawi Athaillah</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:name type="personal"><mods:namePart type="given">Monang</mods:namePart><mods:namePart type="family">Situmorang</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:name type="personal"><mods:namePart type="given">Haqi</mods:namePart><mods:namePart type="family">Fadillah</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>NABILA NAWAWI ATHAILLAH. 022120135. Pengaruh Transfer Pricing, Capital &#13;
Intensity, dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor &#13;
Industri yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023. Di bawah bimbingan: &#13;
MONANG SITUMORANG dan HAQI FADILLAH. 2025.&#13;
Penghindaran pajak merupakan suatu upaya yang dilakukan untuk meminimalkan beban pajak &#13;
perusahaan dengan menghindari pengenaan pajak tanpa melanggar undang- undang. Tujuan &#13;
penelitian ini adalah untuk menganalisis dan mengetahui pengaruh transfer pricing, capital &#13;
intensity, dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan Sektor &#13;
Industri yang terdaftar di Bursa Efek Indonesia periode 2019-2023.&#13;
Penelitian ini dilakukan pada perusahaan sektor industri, jenis penelitian yang digunakan &#13;
adalah penelitian veritifikatif kuantitatif dengan metode explanatory survey menggunakan data &#13;
sekunder. Metode penarikan sampel pada penelitian ini menggunakan metode purpose &#13;
sampling. Sampel yang digunakan dalam penelitian ini sebanyak 12 perusahaan. Metode &#13;
analisis data dengan deskriptif statistik, uji analisis regresi linear berganda, uji asumsi klasik, &#13;
dan uji hipotesis menggunakan software SPSS 26.&#13;
Hasil penelitian menunjukkan bahwa berdasarkan pengujian secara parsial variabel transfer &#13;
pricing dan capital intensity berpengaruh terhadap penghindaran pajak. Variabel ukuran &#13;
perusahaan tidak berpengaruh terhadap penghindaran pajak. Hasil pengujian secara simultan &#13;
yaitu transfer pricing, capital intensity dan ukuran perusahaan secara bersama-sama &#13;
berpengaruh terhadap penghindaran pajak.&#13;
Kata kunci : Transfer Pricing, Capital Intensity, Ukuran Perusahaan dan Penghindaran Pajak.</mods:abstract><mods:classification authority="lcc">Perpajakan</mods:classification><mods:classification authority="lcc">Akuntansi</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8061">2025-07-15</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Universitas Pakuan;Program Studi Akuntansi</mods:publisher></mods:originInfo><mods:genre>Thesis</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_10863"><mets:rightsMD ID="rights_eprint_10863_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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