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NICOLAS K SIHOTANG
UNIVERSITAS ADVENT INDONESIA
Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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THE IMPACT OF TRANSFER PRICING, CAPITAL INTENSITY, AND POLITICAL CONNECTION ON TAX AGGRESSIVENESS (SURVEY OF MANUFACTURING COMPANIES IN THE PHARMACEUTICAL SUB SECTOR LISTED ON IDX FOR 2017-2021) NICOLAS K SIHOTANG; LENITA WATY
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 3 No. 03 (2022): INTERNATIONAL JOURNAL OF MULTISCIENCE - SEPTEMBER - DESEMBER 2022 EDITION
Publisher : CV KULTURA DIGITAL MEDIA

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Abstract

This study aims to partially or simultaneously examine the impact of transfer pricing, capital intensity, and political connections on tax aggressiveness. This study uses pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for 2017-2021. The sample collection technique was carried out using a purposive sampling method, which in the end, obtained a total of 35 samples. The multiple regression method was used for data analysis. The results showed that transfer pricing, capital intensity, and political connection had no significant effect on tax aggressiveness partially or simultaneously.
Co-Authors Lenita Waty