The Effect of Transfer Pricing, Profit Management and Inventory Intensity on Corporate Tax Aggressiveness

Abstract

This exploration aims to examine the influence of transfer pricing, earnings operation, and force intensity on duty aggressiveness. This study uses consumer cyclical and consumernon-cyclical sector companies listed on the Indonesia Stock Exchange during 2020- 2022. This exploration uses descriptive exploration with a quantitative system approach. The type of data used in the exploration is secondary data sourced from periodic reports and fiscal reports conforming of three ages, videlicet 2020- 2022. The data analysis ways used are descriptive statistical analysis, classical supposition testing, and thesis testing. The exploration results show that transfer pricing has a significant influence on commercial duty aggressiveness, where transfer pricing practices can impact a company's net profit by adding net profit and reducing duty payments that must be paid to the government. Earnings operation doesn't have a significant effect on duty aggressiveness because company earnings operation can reduce the quantum of duty that must be paid but doesn't have important effect on the ultimate thing of duty reduction. force intensity doesn't affect the position of duty aggressiveness, because the size of the force held by the company isn't a factor that influences the quantum of duty paid by the company