Pengaruh Leverage Dan Transfer Pricing Terhadap Agresivitas Pajak

Alexandra, Novena (2022) Pengaruh Leverage Dan Transfer Pricing Terhadap Agresivitas Pajak. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of Leverage and Transfer Pricing on tax aggressiveness by focusing on manufacturing companies listed on the Indonesia Stock Exchange with the research period in 2018-2020. The data used in this research are secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. The sampling selection method used was purposive sampling method and obtained 47 companies with a total of 141 samples. The analytical tool used in this study was the linear regression analysis. The results of this research showed that Leverage has no effect on Tax Aggressiveness and Transfer Pricing has no effect on Tax Aggressiveness. Keywords: Leverage, Transfer Pricing and Tax Aggressiveness

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