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All Journal Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Nur Fitri Ramadhanty
Universitas Brawijaya
Economics, Econometrics & Finance

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Pengaruh Tranfer Pricing dan Manajemen Laba Terhadap Agresivitas Pajak Perusahan Industri Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021 Ayu Fury Puspita; Nur Fitri Ramadhanty
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study determines whether transfer pricing and earning management influence tax aggressiveness. This research uses a sample of food and beverage companies listed on the Indonesia stock exchange from 2019-2021. There are 26 food land beverage companies listed on the Indonesia stock exchange. 11 companies are being sampled in this research. The data in this research is secondary data. The data was obtained from the website www.idx.co.id. The data was processed using the SPSS version 25. The results showed that transfer pricing has a significant effect on tax aggressiveness but in the opposite direction. While earning management doesn't have a significant effect on tax aggressiveness. Transfer pricing and earning management simultaneously have a significant effect on tax aggressiveness.
Co-Authors Ayu Fury Puspita