The Effect of Transfer Pricing and Other Factors on Tax Aggressiveness

This research was conducted with the aim of obtaining empirical evidence regarding the effect of transfer pricing, capital intensity, inventory intensity, profitability, leverage, liquidity, and firm size on tax aggressiveness. This type of research is quantitative research using secondary data sources obtained from the company's financial statements. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. In this study, the sampling technique used was the purposive sampling method with 6 predetermined research criteria so that a total sample of 47 companies or 141 research data was obtained. The data analysis technique in this study used multiple regression analysis to test the hypothesis using the SPSS 25 application. The results of the analysis of this study indicate that the variable profitability has a significant negative effect on tax aggressiveness and firm size has a significant positive effect on tax aggressiveness. Meanwhile, transfer pricing, capital intensity, inventory intensity, leverage and liquidity have no effect on tax aggressiveness.

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Publication Details

Journal
Journal of Islamic Contemporary Accounting and Business
Published
2024-09-30
DOI
https://doi.org/10.30993/jicab.v2i2.354
Citations
2
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
1.89
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article

The Effect of Transfer Pricing and Other Factors on Tax Aggressiveness

Agustin Palupi, Putri Cahyaningtyas Sekar Taji
2 citations
Journal of Islamic Contemporary Accounting and Business
Corporate Taxation and Avoidance
1.89
article

The Effect of Transfer Pricing and Other Factors on Tax Aggressiveness

Agustin Palupi, Putri Cahyaningtyas Sekar Taji
article en
2 citations

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding the effect of transfer pricing, capital intensity, inventory intensity, profitability, leverage, liquidity, and firm size on tax aggressiveness. This type of research is quantitative research using secondary data sources obtained from the company's financial statements. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. In this study, the sampling technique used was the purposive sampling method with 6 predetermined research criteria so that a total sample of 47 companies or 141 research data was obtained. The data analysis technique in this study used multiple regression analysis to test the hypothesis using the SPSS 25 application. The results of the analysis of this study indicate that the variable profitability has a significant negative effect on tax aggressiveness and firm size has a significant positive effect on tax aggressiveness. Meanwhile, transfer pricing, capital intensity, inventory intensity, leverage and liquidity have no effect on tax aggressiveness.

Journal of Islamic Contemporary Accounting and BusinessVol. 2(2)
Universitas Trisakti (ID)
Partnerships for the goals
Openalex Percentile: Top 12%
Corporate Taxation and Avoidance
1.89
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The Effect of Transfer Pricing and Other Factors on Tax Aggressiveness — Agustin Palupi, Putri Cahyaningtyas Sekar Taji · Journal of Islamic Contemporary Accounting and Business (2024) | TGRS Research Map | TGRS