Pengaruh Transfer Pricing Dan Manajemen Laba Ter-hadap Agrsesivitas Pajak - Ayu Fury Puspita; Nur Fitri Ramadhanty (Fakultas Ekonomi dan Bisnis Universitas Brawijaya, 2023)
This study determines whether transfer pricing and earning management influence tax aggressiveness. This research uses a sample of food and beverage companies listed on the Indonesia stock exchange from 2019-2021. There are 26 food land beverage companies listed on the Indonesia stock exchange. 11 companies are being sampled in this research. The data in this research is secondary data. The data was obtained from the website www.idx.co.id. The data was processed using the SPSS version 25. The results showed that transfer pricing has a significant effect on tax aggressiveness but in the opposite direction. While earning management doesn't have a significant effect on tax aggressiveness. Transfer pricing and earning management simultaneously have a significant effect on tax aggressiveness. Abstrak Penelitian lini lbertujuan luntuk lmengetahui lpengaruh ltransfer lpricingldsn manajemen laba terhadap lagresivitas lpajak.lPenelitian lini lmenggunakan lsampel perusahaan lindustri lmakanan ldan lminuman lyang lterdaftar ldi BEI lselama lperiode 2019-2021.lTerdapat l26 lperusahaan lindustri lmakanan ldan lminuman lyang lterdaftar ldi lBEI.lSebanyak l11 lperusahaan lindustri lmakanan ldan lminuman lyang ldijadikan lsampel ldalam lpenelitian lini, lPurposive lsampling lmerupakan lteknik pengumpulan lsampel lyang ldigunakan ldalam lpenelitian lini.lData lyang ldigunakan dalam lpenelitian lini ladalah ldata lsekunder.lData lpenelitian lyang ldigunakan ldalam penelitian lini ldidapat ldari lwebsite www.idx.co.id ldan ldiolah lmenggunakan laplikasi lSPSS lversi l25. Hasil dari penelitian ini menunjukkan bahwa transfer pricing berpengaruh signifikan terhadap agresivitas pajak namun dengan arah yang berlawanan. Sedangkan manajemen laba tidak berpengaruh terhadap agresivitas pajak. Transfer pricing dan manajemen laba berpengaruh secara bersamaan terhadap agresivitas pajak.