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All Journal E-JURNAL AKUNTANSI
Nisa Iswatini
Fakultas Ekonomi dan Bisnis Universitas Telkom, Indonesia
Economics, Econometrics & Finance

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Transfer Pricing, Kompensasi Rugi Fiskal, Financial Distress dan Agresivitas Pajak Nisa Iswatini; Ardan Gani Asalam
E-Jurnal Akuntansi Vol 32 No 8 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i08.p05

Abstract

This study aims to analyze the effect of transfer pricing, fiscal loss compensation, and financial distress on tax aggressiveness in mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. The research population uses 54 mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection used purposive sampling technique, in order to obtain 14 samples with a total sample of 70 for the 5 year study period. The analysis technique used is panel data regression with the use of Eviews 12 in processing the data. Based on the results of the study, it was found that financial distress had a positive effect on tax aggressiveness, while transfer pricing and fiscal loss compensation had no effect on tax aggressiveness. Keywords: Tax Aggressiveness; Transfer Pricing; Fiscal Loss Compensation; Financial Distress.
Co-Authors Ardan Gani Asalam