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      "abstract": "SITI SOVIA FEBRIANTI. 022121010. Pengaruh Transfer Pricing dan Capital \r\nIntensity terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Sektor \r\nBarang Konsumen Primer yang Terdaftar di Bursa Efek Indonesia Tahun 2019–2023. \r\nDi bawah bimbingan: KETUT SUNARTA dan WIWIK BUDIANTI. 2025.\r\nPenghindaran pajak merupakan strategi perusahaan untuk meminimalkan \r\nbeban pajak tanpa melanggar ketentuan yang berlaku. Praktik ini kerap dilakukan \r\ndengan memanfaatkan celah peraturan perpajakan, namun dapat menimbulkan risiko \r\nterhadap keberlanjutan perusahaan. Faktor yang diduga berpengaruh terhadap \r\npenghindaran pajak antara lain transfer pricing dan capital intensity. Penelitian ini \r\nbertujuan untuk menganalisis pengaruh transfer pricing dan capital intensity terhadap \r\npenghindaran pajak pada perusahaan sektor barang konsumen primer yang terdaftar di \r\nBursa Efek Indonesia periode 2019–2023.\r\nMetode penelitian menggunakan pendekatan kuantitatif dengan teknik \r\nexplanatory survey. Data diperoleh melalui purposive sampling terhadap perusahaan \r\nyang konsisten menerbitkan laporan keuangan selama periode penelitian. Analisis data \r\ndilakukan dengan regresi linier berganda menggunakan uji asumsi klasik, uji t, uji F, \r\ndan koefisien determinasi.\r\nHasil penelitian menunjukkan bahwa: (1). secara parsial transfer pricing \r\nberpengaruh signifikan negatif terhadap penghindaran pajak, (2). capital intensity \r\ntidak berpengaruh signifikan. (3). Secara simultan, kedua variabel independen \r\nberpengaruh terhadap tax avoidance pada perusahaan sektor barang konsumen primer. \r\nTemuan ini menegaskan pentingnya pengawasan praktik transfer pricing dan \r\npengelolaan capital intensity yang lebih transparan.\r\nKata kunci: Transfer Pricing, Capital Intensity, Tax Avoidance, Sektor Barang \r\nKonsumen Primer",
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