PENGARUH INTENSITAS MODAL, INVENTORY INTENSITY DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE

The purpose of this research is to determine the effect capital intensity, inventory intensity and transfer pricing on tax avoidance in manufacturing companies consumer goods sector listed Indonesia Stock Exchange 2016–2020. methodology used study quantitative. sampling technique purposive sample obtained 90 data. analytical method descriptive statistical analysis, classical assumption test, multiple regression determinant coefficient F T test with help Eviews 9 software. Based results, it was found that had a simultaneous avoidance. Capital did not have an Inventory Transfer no