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All Journal E-Jurnal Manajemen Universitas Udayana JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Jurnal Bisnis Journal of Economic, Bussines and Accounting (COSTING) Jurnal Bisnis Darmajaya Jurnal Mantik JURNAL LENTERA BISNIS Ekombis: Jurnal Fakultas Ekonomi Management Studies and Entrepreneurship Journal (MSEJ) Multicience INTELEKTIVA Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan EKONOMIKA45 Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Proceeding National Conference Business, Management, and Accounting (NCBMA) Innovative: Journal Of Social Science Research Jurnal Ekonomis Klabat Journal of Management PEDAMAS (Pengabdian Kepada Masyarakat)
Lenita Waty
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Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Multicience

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THE IMPACT OF TRANSFER PRICING, CAPITAL INTENSITY, AND POLITICAL CONNECTION ON TAX AGGRESSIVENESS (SURVEY OF MANUFACTURING COMPANIES IN THE PHARMACEUTICAL SUB SECTOR LISTED ON IDX FOR 2017-2021) NICOLAS K SIHOTANG; LENITA WATY
INTERNATIONAL JOURNAL OF MULTI SCIENCE Vol. 3 No. 03 (2022): INTERNATIONAL JOURNAL OF MULTISCIENCE - SEPTEMBER - DESEMBER 2022 EDITION
Publisher : CV KULTURA DIGITAL MEDIA

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Abstract

This study aims to partially or simultaneously examine the impact of transfer pricing, capital intensity, and political connections on tax aggressiveness. This study uses pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for 2017-2021. The sample collection technique was carried out using a purposive sampling method, which in the end, obtained a total of 35 samples. The multiple regression method was used for data analysis. The results showed that transfer pricing, capital intensity, and political connection had no significant effect on tax aggressiveness partially or simultaneously.
Co-Authors Andre Alan Df Napitu Angela Sabatini Lappra Destryni Sinaga Fitriany Br Simbolon Francis Hutabarat Grace Orlyn Sitompul Heddry Purba Jenny Sihombing Jesica Anggreani Siringoringo Judith Tagal Gallena Sinaga Kyla Naomi Lesmana Ledy Alemita Br Tarigan Lorina Siregar Sudjiman Marthinus Ismail Meisy Sabat Tania Sirait Nababan, Bryan NAOMI THERESIA IRMAWAN NICOLAS K SIHOTANG Pratama Marbun, Midian Purba, Hedry Putri Yohan, Lidya Monalisa Raja Adams Richard Friendly Simbolon Riky Sai Maruli Rivo Perenji Grisang Rolyana Ferinia Rosmawati, Patricia Sihombing, Jenny Simbolon, Betaria Simbolon, Jointa Van Lois Tambunan, Regina Miranda Rachel Valentine Siagian