PENGARUH TRANSFER PRICING, THIN CAPITALIZATION, TAX HAVEN UTILIZATION DAN ENVIRONMENTAL SOCIAL GOVERNANCE TERHADAP AGRESIVITAS PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022)

UTAMI, PUTRI DWI and Fuadah, Luk Luk (2024) PENGARUH TRANSFER PRICING, THIN CAPITALIZATION, TAX HAVEN UTILIZATION DAN ENVIRONMENTAL SOCIAL GOVERNANCE TERHADAP AGRESIVITAS PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This reseach aims to analyse the effect of transfer pricing, thin capitalization, tax haven utilization and environmental social governance on tax aggressiveness. The type of data in this study is secondary data, namely the annual financial statements of manufacturing companies sourced from the Indonesia Stock Exchange 2018-2022. Sampling using purposive sampling method with 32 companies that meet the criteria. The analysis used is panel data regression analysis using EViews 12. The results of this reseach state that thin capitalization, tax haven utilization has a positive and significant effect on tax aggressiveness. and Environmental social governance has a negative and significant effect on tax aggressiveness. While the transfer pricing variable has no effect on tax aggressiveness.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Agresivitas Pajak, Transfer Pricing, Thin Capitalization, Tax Haven Utilization, Environmental Social Governance
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Putri Dwi Utami
Date Deposited:	16 May 2024 04:49
Last Modified:	16 May 2024 04:49
URI:	http://repository.unsri.ac.id/id/eprint/144120

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