Agresivitas Pajak dan Faktor-faktor yang Memengaruhinya

Abstrak

Abstract: This study aimed to analyse the impact of transfer pricing, profitability, capital intensity, advertising expense, and gender diversity on tax aggressiveness. The population of this study was the manufacturing sector companies listed on IDX period 2017 until 2019. The sample of study used was 98 companies of the manufacturing sector which were selected based on purposive sampling method. The study method used was quantitative method, using panel data regression analysis. The results of this study were profitability had a positive impact on tax aggressiveness, capital intensity had a negative impact on tax aggressiveness, while transfer pricing advertising expenses, and gender diversity had no impact on tax aggressiveness.

Keywords: Tax Aggressiveness, Advertising Expenses, Capital Intensity, Gender Diversity, Profitability, Transfer Pricing