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Wenten, I Ketut
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Journal : Educoretax

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The effect of firm size and transfer pricing on tax aggressiveness with institutional ownership as a moderating variable Lubis, Amina Faralina; Wenten, I Ketut
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1027

Abstract

This study aims to empirically prove the influence of firm size and transfer pricing on tax aggressiveness with institutional ownership as a moderating variable. The independent variables used in this research are firm size and transfer pricing. The dependent variable used in this research is tax aggressiveness and the moderating variable uses institutional ownership. The population in this study are basic materials sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample selection method used purposive sampling, based on this method 14 (fourteen) companies were obtained, the data that was successfully used as a research sample was 8 (eight) companies with observations for 5 (five) years. The data used in this research is secondary data in the form of annual financial reports. The results of this research indicate that Firm Size and Transfer Pricing simultaneously have a significant effect on Tax Aggressiveness. The results of research conducted partially state that Firm Size and Transfer Pricing influence Tax Aggressiveness. Apart from that, Institutional Ownership is unable to moderate the influence of firm size and transfer pricing on Tax Aggressiveness.
The influence of sales growth and capital intensity on tax aggressiveness with inventory intensity as a moderating variabel Bahtiar, Bahtiar; Wenten, I Ketut
Educoretax Vol 4 No 7 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i7.965

Abstract

This research aims to empirically prove the influence of sales growth and capital intensity on tax aggressiveness, with inventory intensity as a moderating variable. The independent variables used in this research are sales growth and capital intensity, while the dependent variable is tax aggressiveness, and inventory intensity serves as the moderating variable. The population of this research consists of Consumers Non-Cylicals sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample selection method is purposive sampling, yielding 12 companies or 60 observation samples. The data used are secondary data in the form of audited annual financial statements of each company. This research use Quantitative data analysis methods and associative problem formulation methods with causal relationships are used with the aid of E-views 12 software. The results indicate that sales growth and capital intensity simultaneously effect on tax aggressiveness. Partially, sales growth has a effect on tax aggressiveness, while capital intensity does not have a effect on tax aggressiviness. Additionally, the results indicate that inventory intensity does not moderate (weaken) the effect of sales growth on tax aggressiveness, nor does it moderate (weaken) the effect of capital intensity on tax aggressiveness.
Co-Authors Ajimat, Ajimat Alifiya, Liska Ambarwati Arini, Dewi Ulfah Bahtiar Bahtiar Barly, Harry Darma, Sapta Setia Djohar, Chaidir Doaly, Thom Deutmar Londo Gunarto, Rudy Irawan Indrayani, Lioni Khasanah, Lailatul Lubis, Amina Faralina Lusiana Dewi, Putri Maritza, Syarah Mendy, Egha Zanitha Muslimin, Rachmat Aji Muzdalifah, Elva Nadi, Luh Raphael , Alexander Raphael, Alexander Ratnasari, Fina Tely, Yohana Titin Sari Rahayu