KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 9 No. 4 (2023): Kalbisiana

Pengaruh Thin Capitalization, Transfer Pricing, dan Manajemen Laba Terhadap Agresivitas Pajak

Fransiska Desy Trisnawati (Kalbis Institute)
Kenny Ardillah (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
11 Dec 2023

Abstract

The effect of thin capitalization, transfer pricing, and earnings management towards tax aggressiveness. The purpose of this research is to determine the effect of thin capitalization, transfer pricing, and earning management on tax aggressiveness. The population in this study are all manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2016-2020. The number of research samples obtained by 39 companies using purposive sampling technique, in order to obtain 195 observational data. This research uses multiple linear regression method. The research results show that thin capitalization has a positive effect on tax aggressiveness. Transfer pricing and earnings management have no effect on tax aggressiveness.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...