Pengaruh Advertising Intensity, Inventory Intensity, Sales Growth, dan Transfer Pricing Terhadap Agresivitas Pajak

Noorsea, Suci Rahma (2023) Pengaruh Advertising Intensity, Inventory Intensity, Sales Growth, dan Transfer Pricing Terhadap Agresivitas Pajak. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

There are several elements that influence the occurrence of tax aggressiveness. However, there are contradictions in the study findings of many researchers. Therefore, the purpose of this study is to re-examine the effect of Advertising Intensity, Inventory Intensity, Sales Growth, and Transfer Pricing on Tax Aggressiveness in the Property & Real Estate sector businesses listed on the Indonesia Stock Exchange from 2019 to 2022. This study uses a quantitative methodology using secondary data. A purposive sampling strategy was used in this study. In this study, 11 companies were sampled for four years, with a total of 44 samples. A documentation approach is used for data collection procedures. While SPSS software version 25 is used for data processing using multiple linear regression analysis. Based on the results of this study, Advertising Intensity has a negative and substantial impact on Tax Aggressiveness, Inventory Intensity has no impact on Tax Aggressiveness, Sales Growth has no impact on Tax Aggressiveness, and Transfer Pricing has no impact on Tax Aggressiveness.

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