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All Journal Jurnal Pariwisata Pesona Jurnal Ilmiah Universitas Batanghari Jambi Kepariwisataan: Jurnal Ilmiah International Journal Of Science, Technology & Management (IJSTM) International Journal of Science and Environment Scientia: Journal of Multi-Disciplinary Science J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab Sadar Wisata: Jurnal Pariwisata Jurnal Teknokes
Yuniati, Nining
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Journal : J-CEKI

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The Effect of Fixed Asset Intensity, Transfer Pricing, and Institutional Ownership on Tax Aggressiveness Yuniati, Nining
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 4: Juni 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i4.9908

Abstract

This study aims to inform the government, companies as taxpayers, and academics about the risks and factors that influence tax aggressiveness. This study is a descriptive quantitative study with secondary data from financial statements of basic materials sector companies listed on the Indonesia Stock Exchange for the period 2021-2024. With the E-views 12 tool, panel data is estimated to obtain a Random Effect Model. Hypothesis testing indicates that fixed asset intensity has a significant and positive effect on tax aggressiveness. The transfer pricing and institutional ownership variables in this study do not affect tax aggressiveness.
Co-Authors Amiluhur Soeroso Damiasih Kuswardani, Rina Makiya, Kiki Rizki Nugroho, Agung Yuliyanto Prakosa, Aditha Agung Rato, Yasintus Indro Seharja, Sesde Setyanto, Tri Joko Sri Sulasmi Susilo Susilo Utami, Nadya Rechtta