J-CEKI
Vol. 4 No. 4: Juni 2025

The Effect of Fixed Asset Intensity, Transfer Pricing, and Institutional Ownership on Tax Aggressiveness

Yuniati, Nining (Unknown)

Article Info

Publish Date
25 May 2025

Abstract

This study aims to inform the government, companies as taxpayers, and academics about the risks and factors that influence tax aggressiveness. This study is a descriptive quantitative study with secondary data from financial statements of basic materials sector companies listed on the Indonesia Stock Exchange for the period 2021-2024. With the E-views 12 tool, panel data is estimated to obtain a Random Effect Model. Hypothesis testing indicates that fixed asset intensity has a significant and positive effect on tax aggressiveness. The transfer pricing and institutional ownership variables in this study do not affect tax aggressiveness.

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Journal Info
J-CEKI
Website

Abbrev

J-CEKI

Publisher

CV ULIL ALBAB CORP

Subject

Humanities Social Sciences

Description

J-CEKI : Jurnal Cendekia Ilmiah diterbitkan oleh CV. ULIL ALBAB CORP. J-CEKI terbit 6 kali dalam setahun atau tiap 2 bulan sekali. J-CEKI menerbitkan artikel bidang Humaniora dan Ilmu Sosial. Humaniora: Bahasa dan Linguistik, Sejarah, Sastra, Seni Pertunjukan, Filsafat, Agama, Seni Rupa. Ilmu ...