THE INFLUENCE OF CAPITAL INTENSITY, ADVERTISING INTENSITY AND TRANSFER PRICING ON TAX AGGRESSIVENESS

Khairunissa Alika Pradipta, . (2024) THE INFLUENCE OF CAPITAL INTENSITY, ADVERTISING INTENSITY AND TRANSFER PRICING ON TAX AGGRESSIVENESS. Jurnal Akuntansi, Keuangan, dan Manajemen (JAKMAN), 5 (3). pp. 223-234. ISSN 2716-0807

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Abstract

The purpose of this study is to determine the effect of capital intensity, advertising intensity, and transfer pricing on tax aggressiveness. This study uses a quantitative method that utilizes secondary data obtained from the Indonesia Stock Exchange (IDX) and related company websites. The data source in this study is the financial reports of food & beverage sub-sector companies listed on the Indonesia Stock Exchange in 2019-2022 as many as 95 companies. Then, the sampling technique uses the Purposive Sampling method. The results of the study show that the capital intensity variable has no influence on tax aggressiveness, while the advertising intensity variable has an influence on tax aggressiveness, and the transfer pricing variable has an influence on tax aggressiveness. The limitation in this study is that the measurement used is Book Tax Difference (BTD) cannot maximally identify tax aggressiveness. This is because the measurement is only able to measure the difference between fiscal and commercial policies. Then, in this study there are only three variables that affect tax aggressiveness and the population of research objects used is still small so that the variables and population size and observation years used as research objects can be added.

Item Type:	Article
Additional Information:	[No.Panggil: 2110112071] [Pembimbing: Ferry Irawan Irawan] [Penguji 1: Suparna Wijaya] [Penguji 2: Dewi Darmastuti]
Uncontrolled Keywords:	Capital Intensity, Advertising Intensity And Transfer Pricing On Tax Aggressiveness
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	KHAIRUNISSA ALIKA PRADIPTA
Date Deposited:	17 Jan 2025 11:48
Last Modified:	17 Jan 2025 11:48
URI:	http://repository.upnvj.ac.id/id/eprint/34261

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