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All Journal Jurnal Akuntansi Multiparadigma Binus Business Review Journal of Economic, Bussines and Accounting (COSTING) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] Jurnal Mantik Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Journal of Research in Business, Economics, and Education Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Manajemen Transportasi & Logistik (JMTRANSLOG) International Journal of Applied Finance and Business Studies Jurnal Ipteks Terapan : research of applied science and education Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Innovative: Journal Of Social Science Research Journal of Social Science International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Enda Noviyanti Simorangkir
Universitas Prima Indonesia
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Journal : Journal of Industrial Engineering

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The Influence of Transfer Pricing, Corporate Governance, CSR, and Earnings Management on Tax Aggressiveness Robin, Robin; Toni, Nagian; Noviyanti Simorangkir, Enda
Journal of Industrial Engineering & Management Research Vol. 2 No. 5 (2021): October 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1067.321 KB) | DOI: 10.7777/jiemar.v2i5.222

Abstract

This study aims to test and analyze tax aggressiveness in various industrial sector Indonesia Stock Exchange manufacturing companies (IDX). The variables tested include Transfer Pricing, Corporate Governance, Corporate Social Responsibility, Earnings Management and Tax Aggressiveness. This research involves various industrial sector Indonesia Stock Exchange manufacturing companies (IDX) in 2017-2019. Sample selection was done by using the purposive sampling method. The data used is external data, which is obtained by accessing IDX website. The data analysis process is carried out by calculating the PLS Algorithm using SmartPLS and then testing the hypothesis. The results show that Corporate Governance and Earnings Management have effect with positive relation direction on Tax Aggressiveness, Transfer Pricing and Corporate Social Responsibility have no effect on Tax Aggressiveness, Transfer Pricing has an effect with positive relation direction to Earnings Management, Corporate Governance and Corporate Social Responsibility have no effect on Earnings Management.
Co-Authors ., Refany Adam Afiezan Alberto Yakob Kristian Marpaung Andhy Stephanus Andreinald, Dahner Andri Tampubolon Angel Rika Angelina Anggi Cecilia Damanik Arni Elly Agustina Manullang Ary Martias Tarigan Barita Ria Evisstella Simanjuntak Buulolo, Mesra Hati Camelia Chandra Christia Christia Cia Cia Na Cindi Yosi Olivia Naibaho Clara Nurcahaya Sitinjak Dahner Andreinald Damai Yanti Meisarah Siallagan Damanik, Anggi Cecilia Dana Novalita Sibuea Darwin Wijaya Debora Yosephin Samosir Delima Togatorop Desi Fitria Destika Lase Desy Desy Diana Felicia Dido Tambunan Edo Hasugian Eka Nurmala Sari Elfriede Aturma Yanti Manik Elisabeth Purba Enzelina Enzelina Ester Novalina Saragih Evangeline Evangeline Evangeline, Evangeline Fanny Citra Febyola Dewanty Naibaho Felixcyrus Ganily Ferico FHIKRY AHMAD HALOMOAN SIREGAR Frans Charles Pardede Fransisca Angeline Galumbang Hutagalung Geby Putri Abel Hutabarat Goh, Thomas Sumarsan Hartono Hartono Herna Sari Dewi Hottua Samosir Irma Natallia Bangun Isieny Wendy Jeffrey Jeffrey Jenniver Laurence Jesika Rejeki Br Siregar Jessica Noviyanti Jhon Piter Johnson Johnson Josua Nainggolan Juli Adela Siagian Juwita Octavia Sinaga Krisna Emalini M Ginting Lase, Destika Lase, Rolina Kristiani Laura Raze Tinambunan Manik, Elfriede Aturma Yanti Manullang, Arni Elly Agustina Mazruk, Nura Achmad Meita Pitriyani Br Sitepu Melvi Amelia Putri Mesra Hati Buulolo Mettania Kirana Na, Cia Cia Nagian Toni Naibaho, Febyola Dewanty Nainggolan, Josua Novianty Oktavianus Frans William Parasian Purba Peter Limas Priscilia Rani Devita Purba Purba, Elisabeth Purba, Priscilia Rani Devita Putri Wahyuni Putri Wahyuni Rahmat Prayoga, Surya Rani Rani Refany . riama elfriede tinambunan Richie Rivaldi Halim RINI INDAHWATI Robin Robin, Robin Rolina Kristiani Lase Salim, Karyn Sarti Hutabarat Sherlyn Margareth Shintia Widianingsih Siagian, Juli Adela Siagian, Putri Aningsih Siallagan, Damai Yanti Meisarah Simanjuntak, Barita Ria Evisstella Simbolon, Yosua Sinaga, Juwita Octavia Sumanti, Vivi Surya Rahmat Prayoga Tambunan, Dido Tasya Monica Teguh Hakim Prajoggi Teng, Sauh Hwee Thomas Handoko tinambunan, riama elfriede Togatorop, Delima Toni, Nagian Tony Tony Trecya Wijaya Utam, Yuti Tasha Utami, Yuti Tasha Vivi Sumanti Vonny Valencia Widianingsih, Shintia Wilsa Road Betterment Sitepu Wynne, Wynne Yeyen Syarival Banjarnahor Yosua Simbolon Yunita Sigalingging Yusuf Ronny Edward Yuti Tasha Utam Yuti Tasha Utami Zahwa Ardila