Pengaruh Harga Transfer, Kepemilikan Asing, Dan Intensitas Modal Terhadap Agr…

ABSTRACT This research was conducted to analyze transfer pricing, foreign ownership, and capital intensity on tax aggressiveness. The number of samples used in this study was 71 samples. And the type of data used is secondary data with financial reports registered with the IDX which is used to obtain tax aggressiveness data registered with the IDX in 2021-2023. Statistical test tools using SPS…