Multicience
Vol. 3 No. 03 (2022): INTERNATIONAL JOURNAL OF MULTISCIENCE - SEPTEMBER - DESEMBER 2022 EDITION

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 (UNIVERSITAS ADVENT INDONESIA)
LENITA WATY (UNIVERSITAS ADVENT INDONESIA)

Article Info

Publish Date
07 Dec 2022

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.

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Journal Info
Multicience
Website

Abbrev

ijm

Publisher

CV KULTURA DIGITAL MEDIA

Subject

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

Description

The principle reason for INTERNATIONAL JOURNAL OF MULTISCIENCE is to give an academic discussion to the world, over to share great learning. It expects to be the voice of scholars around the world. One of its establishing standards is that of backing of the scholastic research field. The ...