PENGARUH TRANSFER PRICING, KONEKSI POLITIK DAN CAPITAL INTENCITY TERHADAP AGRESIVITAS PAJAK
DOI:
https://doi.org/10.32897/jsikap.v8i1.2989Keywords:
Transfer Pricing, Koneksi Politik, Capital Intensity, Agresivitas PajakAbstract
Agresivitas pajak merupakan suatu upaya yang lebih agresif dalam mengurangi beban pajak. Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi agresivitas pajak yaitu dengan menggunakan variabel yang terdiri dari transfer pricing, koneksi politik, dan capital intensity. Perusahaan yang digunakan dalam penelitian ini yaitu perusahaan sektor energi yang telah terdaftar di Bursa Efek Indonesia dengan periode penelitian tahun 2020-2022. Sampel penelitian ini dipilih dengan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa transfer pricing, koneksi politik, dan capital intensity tidak berpengaruh terhadap agresivitas pajakReferences
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