PENGARUH TRANSFER PRICING DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK

Abstract

The purpose of this research isto examine and obtain empirical evidence regarding the effect of transfer pricing and earnings management on tax aggressiveness. The population of this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in the 2016-2020 period, totaling 67 companies. Based on the sample selection procedure, it is known that the number of samples set is 45 companies. The method used in this study is a quantitative method. This study uses a purposive sampling technique. Hypothesis testing is carried out using the Eviews 9 application. The data analysis in this study is multiple linear regression.The results of this study partially show that transfer pricing effects on tax aggressiveness and earnings management does not affect tax aggressiveness. Simultaneously transfer pricing,earnings managementhas no effect on tax aggressiveness.