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Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)

Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) In Press

Ayu Fury Puspita (Unknown)
Nur Fitri Ramadhanty (Universitas Brawijaya)

Publish Date
01 Jun 2023

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.

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