The Effect of Transfer Pricing and Other Factors on Tax Aggressiveness

Authors

  • Putri Cahyaningtyas Sekar Taji Trisakti School of Management
  • Agustin Palupi Trisakti School of Management

DOI:

https://doi.org/10.30993/jicab.v2i2.354

Keywords:

Tax Aggressiveness, Transfer Pricing, Firm Characteristic

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding the effect of transfer pricing, capital intensity, inventory intensity, profitability, leverage, liquidity, and firm size on tax aggressiveness. This type of research is quantitative research using secondary data sources obtained from the company's financial statements. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. In this study, the sampling technique used was the purposive sampling method with 6 predetermined research criteria so that a total sample of 47 companies or 141 research data was obtained. The data analysis technique in this study used multiple regression analysis to test the hypothesis using the SPSS 25 application. The results of the analysis of this study indicate that the variable profitability has a significant negative effect on tax aggressiveness and firm size has a significant positive effect on tax aggressiveness. Meanwhile, transfer pricing, capital intensity, inventory intensity, leverage and liquidity have no effect on tax aggressiveness.

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Published

2024-09-30

Issue

Vol. 2 No. 2 (2024): JICAB

Section

Articles

License

Copyright (c) 2024 The Effect of Transfer Pricing and Other Factors on Tax Aggressiveness © 2024 by Putri Cahyaningtyas Sekar Taji, Agustin Palupi is licensed under CC BY-NC 4.0

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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Journal of Islamic Contemporary Accounting and Business © 2023 by Tazkia Islamic University College is licensed under CC BY-NC 4.0 

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