转让定价、资本弱化、公司规模和避税天堂国家的利用对税收积极性的影响

International Journal of Economics, Business and Accounting Research (IJEBAR) Pub Date : 2024-03-24 DOI:10.29040/ijebar.v8i1.11170

Ruknan Ruknan, Oki Iqbal Khair, Muhammad Givary Diraga

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引用次数: 0

摘要

本研究旨在考察转让定价、薄资本化、公司规模和避税天堂国家的利用对税收积极性的影响。本研究以 2017 - 2021 年期间在印度尼西亚证券交易所（IDX）上市的制造业公司为研究对象。共使用了 14 家制造业公司 5 年的样本。本研究在 SPSS 25 的帮助下使用了多元线性回归分析。研究结果表明，转让定价和薄资本化对税收积极性没有影响。而公司规模对税收侵略性有显著的正向影响。本研究对相关各方，特别是印度尼西亚共和国税务总局和纳税人最大限度地降低税收侵略性具有重要意义：侵略性、转让定价、资本化、公司、避税地、税收

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THE EFFECTS OF TRANSFER PRICING, THIN CAPITALIZATION, FIRM SIZE, AND TAX HAVEN COUNTRY UTILIZATION ON TAX AGGRESSIVENESS

This research aims to examine the effects of transfer pricing, thin capitalization, firm size, and tax haven country utilization on tax aggressiveness. This study uses manufacturing sector companies listed on Indonesia Stock Exchange (IDX) during 2017 – 2021 period. The total of samples used were 14 manufacturing sector companies for 5 years. This study used multiple linear regression analysis with the assistance of SPSS 25. The results of this research indicated that transfer pricing and thin capitalization have no effect on tax aggressiveness. While, firm size has a positive and significant effect on tax aggressiveness. Also, tax haven country utilization has negative and significant effect on tax aggressiveness This research have an implication for related parties, especially the Directorate General of Taxes of the Republic of Indonesia and taxpayers in minimizing tax aggressiveness Keywords : Aggressiveness, Transfer Pricing, Capitalization, Firm, Haven, Tax

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International Journal of Economics, Business and Accounting Research (IJEBAR)

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