Pengaruh Transfer Pricing dan Leverage Terhadap Agresivitas Pajak

Aurellia, Regina (2024) Pengaruh Transfer Pricing dan Leverage Terhadap Agresivitas Pajak. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to determine the effect of transfer pricing and leverage on tax aggressiveness. The population of this research are all sectors of companies listed on the Indonesia Stock Exchange (BEI) in the period 2020-2022, out of 11 sectors that have 897 companies. The sampling method used was quota sampling, and samples were obtained from as many as 110 companies, with a total of 330 data points uses as research samples. This research uses multiple linear regression analysis to test the influence of each variable. Test results show that transfer pricing has no influence on tax aggressiveness, while leverage has an influence on tax aggressiveness.

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