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PENGARUH TRANSFER PRICING, FOREIGN OWNERSHIP, INSTITUSIONAL OWNERSHIP, DAN POLITICAL CONNECTION TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

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Tax aggressiveness is an act of tax planning that is deliberately carried out by companies to minimize taxable income, aim to reduce tax obligation. The purpose of this study was to examine the effect of transfer pricing, foreign ownership, institutional ownership, and political connections on tax aggressiveness. Tax aggressiveness is measured using the Cash Effective Tax Rate (CETR) method. The type of data used in this research is secondary data in the form of company annual reports. The research population is multinational companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Sampling was done by using purposive sampling method with a sample of 25 companies. The analytical technique used is Multiple Linear Regression using the SPSS 29 program. The results showed that the variable of institutional ownership has a positive significant effect on tax aggressiveness, while the transfer pricing, foreign ownership and political connection have no effect on tax aggressiveness.

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Detail Information

Series Title

-

Call Number

T1567162024

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xix, 75 hlm.; ilus.; tab, 29 cm

Language

Indonesia

ISBN/ISSN

-

Classification

336.207

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

-

Subject(s)

Pajak dan perpajakan
Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

SEW

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