Article Per Year (5 Year)
p-Index From 2020 - 2025
1.431
P-Index
This Author published in this journals
All Journal JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Journal of Humanities and Social Studies International Journal of Communication and Society Community Engagement and Emergence Journal (CEEJ) Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Penelitian Pendidikan Indonesia
Toni, Nagian
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Industrial Engineering

 1 
The Influence of Transfer Pricing, Corporate Governance, CSR, and Earnings Management on Tax Aggressiveness Robin, Robin; Toni, Nagian; Noviyanti Simorangkir, Enda
Journal of Industrial Engineering & Management Research Vol. 2 No. 5 (2021): October 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1067.321 KB) | DOI: 10.7777/jiemar.v2i5.222

Abstract

This study aims to test and analyze tax aggressiveness in various industrial sector Indonesia Stock Exchange manufacturing companies (IDX). The variables tested include Transfer Pricing, Corporate Governance, Corporate Social Responsibility, Earnings Management and Tax Aggressiveness. This research involves various industrial sector Indonesia Stock Exchange manufacturing companies (IDX) in 2017-2019. Sample selection was done by using the purposive sampling method. The data used is external data, which is obtained by accessing IDX website. The data analysis process is carried out by calculating the PLS Algorithm using SmartPLS and then testing the hypothesis. The results show that Corporate Governance and Earnings Management have effect with positive relation direction on Tax Aggressiveness, Transfer Pricing and Corporate Social Responsibility have no effect on Tax Aggressiveness, Transfer Pricing has an effect with positive relation direction to Earnings Management, Corporate Governance and Corporate Social Responsibility have no effect on Earnings Management.
Co-Authors Alimin, Erina Calen, Calen Darwin Lie Edward, Yusuf Ronny Enda Noviyanti Simorangkir Erika Erika Goh, Thomas Sumarsan Harahap, Qori Nurul Hasanah Henry, Henry Hong, Rita Keumala Hayati Kristanto, Harry Liem, Gai Sin Nyoto Nyoto, Nyoto Robin Robin, Robin Rusida S, Merry Sitanggang, Tina Novianti Theng, Bestadrian Prawiro