PENGARUH TRANSFER PRICING DAN GCG TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Silviy, Imaculata (2021) PENGARUH TRANSFER PRICING DAN GCG TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to examine the effect of transfer pricing and GCG on tax aggressiveness in manufacturing companies listed on the IDX. The dependent variable in this study is tax aggressiveness. The independent variables are transfer pricing and GCG which are proxied using independent board of commissioners, audit committee and institutional ownership variables. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sample used in this study were 51 manufacturing companies and the total observation data were 153 data. The data analysis technique used is multiple linear regression analysis using the SPSS 23 application program (Statistical Package for the Social Sciences). The results of this study indicate that the transfer pricing variable and the independent board of commissioners have no effect on tax aggressiveness. The variables of the audit committee and institutional ownership have an effect on tax aggressiveness. Keywords: transfer pricing, independent board of commissioners, audit committee, institutional ownership, tax aggressiveness.

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