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Robin Robin, Robin
Universitas Sumatera Utara
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Journal : Journal of Industrial Engineering

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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 abdullah, akhyar Adi Saputra Afdal Afdal, Afdal Afiezan, H. Adam Agustin, Greece agustin, isnaini nuzula Ahmad Fahrul Syarif Albert Albert Albert Albert Anggara, Jesslyn Anjani, Tiara Puspa Aprilla, Enje Aranggoh, Huliyan Ardiansyah Kurniawan Arifin, Novendy Basri Basri Br Simamora, Rusdiana Chablullah Wibisono Chablullahwibisono, Chablullahwibisono Chandra, Wenripin Christofher, Leonardo Cintia, Vidi Cung, Jimmy D L, R A Widyanti Denni, Denni Deva Djohan Devia Febrina Diana Diana Djanuarko, Djanuarko Edi Wijaya Eka Bertuah Enda Noviyanti Simorangkir Endang Bidayani Erline, Meillverrani Fachrudin Fachrudin Fawwaz, Liyana Khairunnisa Fayola, Carissa Febrianna, Maudy Feriani Astuti Tarigan Ferry Hidayat Firnanda, Teguh Gresia, Silvy Hadeli Hadeli, Hadeli Hafidah, Riva Handinata, Aldrick Hangesti, Pangastuti Hendy Hendy Herlambang, Guntur Hesniati, Hesniati Hoki, Leony Hoky, Leony IKA PUSPA SATRIANNY Ikhsan Khasani Indra Indra Indriastuti, Cecilia Eny Irwadi, Irwadi Iskandar, Andri Johan, Ricky Julianti, Merline Kevin kevin Kuandi Chandra Lim, Angellyn Martin, Leo Mercy Reyne Marlina Tirayoh Miftahul Jannah Miswinda, Miswinda MMSI Irfan ,S. Kom Mohammad Mukhlis Kamal Muammar Khaddafi Muhammad Basri Naza, Fikri Nilhakim, Nilhakim NINGSIH, NINGSIH Nona Jane Onoyi Novianto, Jusky Nurcahyono, Eka Oktana, Enda Pambudi, Kukuh Philip, Philip Pratama Abdi Muhammad, Nur Putri, Isra Mulia R.A. Widyanti Diah Lestari Ramadhani, Dian Eka Risa, Fitria Robet Robet Rully Hidayatullah Safitri, Destiana Sari, Widia Satriany, Ika Puspa Satriawan, Bambang Sayaza, Mas Davino Sherin, Sherin Silaban, Amon Silvina, Silvina Siti Rahmawati Sitorus, Friska Darnawaty Sofyan, Silvia Sri Wahyuni Suherman, Muhammad Tanziil Supendi, Arif Supitri, Supitri Surya, Mellitania Suyanto, Elvira Tamba, Iventura Tan, Helen Tandrean, Ronaldo Thamrin Thamrin Tjahjo Tri Hartono Toni, Nagian Trie, Triyanto Tunisa, Risma Arafah Uli Bastanta S, Citra Variani, Joanna Verry Andre Fabiani Victor Victor Wily, Wily Wisnu Yuwono Wiwik Handayani Wiyoto Wiyoto Yantri, One Yolanda, Yosy Yulizartika, Yulizartika Zambawi, Muhammad