Image of Pengaruh Thin Capitalization, Inventory Intensity, Dan Transfer Pricing Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023)
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Pengaruh Thin Capitalization, Inventory Intensity, Dan Transfer Pricing Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023)

ABSTRACK
This study aims to determine the influence of thin capitalization, inventory
intensity, and transfer pricing on tax aggressiveness. The population in this study
is all consumer non-cyclicals sector companies listed on the Indonesia Stock
Exchange in 2020-2023. The sample of this study are 31 companies which were
studied for 4 years, so the total sample amounted to 124. Sampling used in this
study using purposive sampling method, while the data processing method used in
this study was multiple linear regression analysis using SPSS software version 25
to process data.The results of this study show that the thin capitalization variable
has an effect on tax aggressiveness with a significance value of 0.000 < 0.05.
Inventory intensity has an effect on tax aggressiveness with a significance value of
0.001 < 0.05. Transfer pricing has an effect on tax zggressiveness with a
significance value of 0.000 < 0.05.
Keywords: Tax Aggressiveness, Thin capitalization, Inventory intensity, Transfer
pricing

Ketersediaan
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Perpustakaan Universitas Riau 2002112940
2002112940
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002112940
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002112940
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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