Pengaruh Profitabilitas, Leverage Dan Transfer Pricing Terhadap Agresivitas Pajak

., Natalia (2023) Pengaruh Profitabilitas, Leverage Dan Transfer Pricing Terhadap Agresivitas Pajak. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

ABSTRACT This study aims to determine whether the variables of profitability, leverage, and transfer pricing have an influence on tax aggressiveness by focusing on manufacturing companies in the primary consumer industry sector which are listed on the Indonesia Stock Exchange with a research period of 2017-2021. The data used is secondary data. The population in this study are manufacturing companies in the primary consumer industry sector which are listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method and obtained 43 companies with a total of 174 samples. Hypothesis testing is done by multiple regression analysis. The results of this study indicate that the profitability variable has an effect on tax aggressiveness, the leverage variable has an effect on tax aggressiveness, and transfer pricing has no effect on tax aggressiveness.

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