Transfer Pricing, Information Asymmetry, Thin Capitalization, and Intangible Assets: Their Influence on the Utilization of Tax Havens – Evidence from Mining Companies (2020–2024)

Agustine, Pamelia and Herijawati, Etty (2025) Transfer Pricing, Information Asymmetry, Thin Capitalization, and Intangible Assets: Their Influence on the Utilization of Tax Havens – Evidence from Mining Companies (2020–2024). PRIMANOMICS : JURNAL EKONOMI DAN BISNIS, 23 (3). pp. 1-12. ISSN 2614-6789

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Official URL: https://jurnal.ubd.ac.id/index.php/ds

Abstract

Income tax remains the main contributor to Indonesia’s tax revenue; therefore, the government aims to boost its income through the taxation sector, both corporate and individual income taxes. The study is designed to assess the various aspects that shape the utilization of tax havens by firms, particularly within the mining field. Multinational corporations often utilize tax havens as a means of reallocating profits to Tax-friendly jurisdictions, thereby Cutting down their aggregate tax burden. This study applies multiple linear regression analysis using secondary data derived from corporate financial reports. The F-test outcomes indicate that, collectively, Tax haven usage is significantly affected by the four independent variables, with an F-value of 4.446 > F-table value of 2.43 and a significance level of 0.006 < 0.05. The t-test results indicate that transfer pricing (t = 2.172; sig. = 0.032), thin capitalization (t = 2.716; sig. = 0.007), and intangible assets (t = 2.646; sig. = 0.009) significantly influence the utilization of tax havens. This implies that price shifting practices, the use of debt as a financing source, and a high proportion of intangible assets are key strategies in tax avoidance. Conversely, information asymmetry (t = 1.932; sig. = 0.055) does not have a significant effect, suggesting that the imbalance of information between management and stakeholders is not yet a major factor in decisions to utilize tax havens.

Item Type:	Article
Uncontrolled Keywords:	Transfer Pricing, Information Asymmetry, Thin Capitalization, Intangible Asset, Tax Haven, Mining Companies
Subjects:	300 Ilmu Sosial > 336 Keuangan Negara > 336.2 Pajak dan Perpajakan
Divisions:	Fakultas Bisnis > Akuntansi (S1)
Depositing User:	Muhamad Kemal Prasetyo
Date Deposited:	11 May 2026 09:00
Last Modified:	11 May 2026 09:00
URI:	https://repositori.buddhidharma.ac.id//id/eprint/3193

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