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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Nanda Lestari
Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang
Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Thin Capitalization dan Transfer Pricing terhadap Agresivitas Pajak Nanda Lestari; Efrizal Syofyan
Jurnal Eksplorasi Akuntansi Vol 5 No 4 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i4.1027

Abstract

This study was conducted to investigates the influence of profitability, thin capitalization and transfer pricing on tax aggressiveness in non-financial multinational companies listing on (BEI) the Indonesia Stock Exchange in 2019-2021. Population was determined using purposive sampling, 36 companies were selected. Data was processed using SPSS 26 with multiple linear regression analysis method. The findings prove that profitability and transfer pricing have no influence on tax aggressiveness, while thin capitalization has a significant influence on tax aggressiveness.
Co-Authors Efrizal Syofyan