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All Journal AKUNTABILITAS Wahana Riset Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia EQIEN - JURNAL EKONOMI DAN BISNIS JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Online Insan Akuntan Jurnal Ekonomi dan Bisnis Dharma Andalas ACADEMICS IN ACTION Journal of Community Empowerment REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Jurnal Bina Akuntansi JURNAL AKUNTANSI JUDICIOUS: Journal of Management Jurnal Ekonomi Perusahaan Jurnal Manajemen Dan Akuntansi Medan Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Penelitian Pendidikan Indonesia Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis
Amelia Sandra
Institut Bisnis Dan Informatika Kwik Kian Gie
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Wahana Riset Akuntansi

 1 
Pengaruh Pajak Penghasilan Badan, Ukuran Perusahaan, Tax Haven Country, dan Kualitas Audit terhadap Agresivitas Transfer Jessica Gracia; Amelia Sandra
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.116696

Abstract

This study aims to examine the factors that can influence transfer pricing aggressiveness such as corporate income tax, firm size, tax haven country, and audit quality. The object in this study are 108 manufacturing companies listed on the Indonesia Stock Exchange throughout 2016-2018. The technique used in data analysing were descriptive analysis, pooling test, classic assumption test, and multiple linear regression analysis. The F-test result indicates that corporate income tax, firm size, tax haven country, and audit quality simultaneously affect to transfer pricing aggressiveness. From the result of the t-test of this study concluded that corporate income tax has no effect on transfer pricing aggressiveness in a positive direction. Firm size has no effect on transfer pricing aggressiveness in a negative direction.  Meanwhile, tax haven country variable has negative effect on transfer pricing aggressiveness. While, audit quality has positive effect on transfer pricing aggressiveness.Keywords: Transfer Pricing, Corporate Income Tax, Firm Size, Tax Haven Country, Audit Quality.
Co-Authors Andri Andri Andrianus, Wilson Angelica Gavra Limarga Apriwenni, Prima Ari Hadi Prasetyo Armi Bakar Bakar, Armi Brandinie, Moryessa Brastoro Cynthia Chandra Dicky Putra Lukito Edeline Edeline Elis Sondang Dasawaty Friska Ferisha Gracia Chou Vani Gusti Harmaji Hanif Hanif Hansen Nehemia Effendi Haris Jessica Chrysilla Jessica Gracia Lorens, Manuel M. Imam Sundarta Martha Ayerza Esra Masripah Moryessa Brandinie Muniroh, Leny Nurlela Nurlela Nurlela Nurlela Prima Apriwenni Prima Apriwenni Reyska Nathanael Rita Eka Setianingsih Rizka Indri Afrianti Rizka Indri Arfiant Rizka Indri Arfianti Rizka Indri Arfianti Rusli, Vani Shinta Widyastuti Sinambela, Toni Skolastika Alva Adventia Indaryanti Stefanie Toni Sinambela Vani, Gracia Chou Wi Rita Widya Yensi, Yensi Yustina Triyani