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PENGARUH TAX PLANNING, CAPITAL INTENSITY DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan Multinasional yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2020)

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ABSTRACT THE EFFECT OF TAX PLANNING, CAPITAL INTENSITY AND TRANSFER PRICING ON TAX AVOIDANCE (Empirical Study on Multinational Companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 Period) Written by: Monica Kasandra Geofany Boru Hombing Student ID: 1832143 This study aims to determine the effect of Tax Planning, Capital Intensity. and Transfer Pricing against Tax Avoidance. The sample population used in this study are multinational companies in the industrial sector producing raw materials, manufacturing, and services that are routinely listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period with a population of 167 companies. Sampling in this study used a purposive sampling method which resulted in 37 company with 97 research samples. The data used is in the form of company's annual financial report data obtained from the IDX. The data analysis technique used was descriptive statistical analysis, simple linear regression analysis, and multiple linear regression analysis. Testing the data using correlation coefficient, coefficient of determination, classical assumption test, partial test and simultaneous test. The data was processed using the IBM SPSS program 26 version. The results showed that partially, the Tax Planning and Transfer Pricing variables had a negative effect on Tax Avoidance, and the Capital Intensity variable did not have a significant effect on Tax Avoidance. Furthermore, simultaneously, the results showed a significance level of 0.03. The significance shown is smaller than 0.05 so it can be concluded that there is a significant effect between Tax Planning, Capital Intensity and Transfer Pricing on Tax Avoidance. Keywords: Tax Planning, Capital Intensity, Transfer Pricing, and Tax Avoidance.