Analysis Of The Effect Of Transfer Pricing, Thin Capitalization And Gender Diversity On Tax Aggressivity With Corporate Social Responsibility As A Moderation Variable
Keywords:
Transfer Pricing, Thin Capitalization, Gender Diversity, Corporate Social Responsibility, Tax AggressivenessAbstract
This study aims to examine the effect of transfer pricing, thin capitalization and gender diversity with Corporate Social Responsibility as a moderating variable on tax aggressiveness. This study uses mining sector companies listed on Indonesia Stock Exchange (IDX) during 2017-2021 period. Totals of the sample were 25 mining companies for 5 years. This study also analyzes the data using Panel Data Regression on EViews 12 software. The results of this study show that transfer pricing and thin capitalization have no effect on tax aggressiveness. Meanwhile gender diversity has a negative and significant effect on tax aggressiveness. The results also indicate that Corporate Social Responsibility does weaken the effect of transfer pricing and thin capitalization, but does not strengthen the effect of gender diversity on tax aggressiveness
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Copyright (c) 2024 Ahmad Pebrian, Dirvi Surya Abbas (Author)
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
