ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPengaruh Transfer Pricing, Thin Capitalization Dan Kepemilikan Asing Terhadap Agresivitas Pajak Pada Perusahaaan Manufaktur Di Indonesia |
| Nama: DESI AYU PUSPITA |
| Tahun: 2026 |
| Abstrak This research investigates the influence of transfer pricing, thin capitalization, and foreign ownership on tax aggressiveness among manufacturing firms listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The study employs secondary data sourced from annual reports of 39 purposively selected companies, resulting in a total of 195 observations, and the analysis was conducted using WarpPLS 8.0. The findings reveal that transfer pricing does not exert a significant impact on tax aggressiveness; however, thin capitalization and foreign ownership show a significant positive effect. These results align with agency theory, which suggests that managers may engage in opportunistic strategies to minimize tax obligations through capital structure decisions and pressures from foreign shareholders. Overall, this study broadens the existing discourse on tax avoidance practices in Indonesia and offers policy insights for regulators to enhance tax oversight and regulatory frameworks. |