Transfer Pricing dan Capital Intensity Pada Agresivitas Pajak: Diversifikasi Gender Sebagai Pemoderasi

Puti Syifa Imani; Ferry Irawan

doi:10.24912/je.v30i1.2948

Authors

Puti Syifa Imani Jurusan Akuntansi, Universitas Pembangunan Nasional Veteran Jakarta
Ferry Irawan Jurusan Akuntansi, Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.24912/je.v30i1.2948

Keywords: Tax Aggressiveness; Transfer Pricing; Capital Intensity; Gender Diversity.

Abstract

The government seeks to increase revenue through tax revenue, while companies as taxpayers want to maximize profits by paying as little tax as possible. Therefore, companies design various legal and illegal tax planning strategies known as tax aggressiveness. This study aims to analyze the effect of transfer pricing and capital intensity on tax aggressiveness with gender diversification as a moderator. This study uses a quantitative approach with moderated regression analysis (MRA) on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. Purposive sampling technique was used for sample selection, resulting in 160 samples. The results of the study indicate that transfer pricing has no effect on tax aggressiveness, while capital intensity has a positive effect on tax aggressiveness. Meanwhile, gender diversification is unable to moderate the effect of transfer pricing or capital intensity on tax aggressiveness.

Author Biographies

Puti Syifa Imani, Jurusan Akuntansi, Universitas Pembangunan Nasional Veteran Jakarta

21101120519@mahasiswa.upnvj.ac.id

Ferry Irawan, Jurusan Akuntansi, Universitas Pembangunan Nasional Veteran Jakarta

ferryirawan@upnvj.ac.id

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