THE INFLUENCE OF TRANSFER PRICING, CORPORATE GOVERNANCE AND CSR ON TAX AGGRESSIVENESS WITH EARNINGS MANAGEMENT AS INTERVENING

ROBIN (2021) THE INFLUENCE OF TRANSFER PRICING, CORPORATE GOVERNANCE AND CSR ON TAX AGGRESSIVENESS WITH EARNINGS MANAGEMENT AS INTERVENING , TESIS, UNIVERSITAS PRIMA INDONESIA

ABSTRAK

This study aims to test and analyze tax aggressiveness in various industrial sector Indonesia Stock Exchange manufacturing companies (IDX). The variables tested include Transfer Pricing, Corporate Governance, Corporate Social Responsibility, and Tax Aggressiveness with Earnings Management as intervening variable. This research involves various industrial sector Indonesia Stock Exchange manufacturing companies (IDX) in 2017-2019. Sample selection was done by using the purposive sampling method. The data used is external data, which is obtained by accessing IDX website. The data analysis process is carried out by calculating the PLS Algorithm using SmartPLS and then testing the hypothesis. The results show that Corporate Governance and Earnings Management have effect with positive relation direction on Tax Aggressiveness, Transfer Pricing and Corporate Social Responsibility have no effect on Tax Aggressiveness, Transfer Pricing has an effect with positive relation direction to Earnings Management, Corporate Governance and Corporate Social Responsibility have no effect on Earnings Management, Earnings Management is able to mediate the effect with positive relation direction among Transfer Pricing on Tax Aggressiveness, and Earnings Management is not able to mediate the effect of Corporate Governance and Corporate Social Responsibility on Tax Aggressiveness.

JURNAL