Abstract:
The purpose of this study is to know the influence of Transfer Pricing, Corporate
Social Responsibility, and Thin Capitalization on Tax Aggressiveness with
Profitability, Leverage, and Firm Size as the controlling variables. To accomplish
it, the researcher present several tests and use regression to analyze the result after
that. The information was gathered from the financial statement of manufacturing
companies listed in Indonesia Stock Exchange (IDX) from 2019 to 2022. This study
shows that Transfer Pricing and Thin Capitalization have positive influence on Tax
Aggressiveness and only Corporate Social Responsibility has negative influence on
Tax Aggressiveness of manufacturing companies listed in Indonesia Stock
Exchange (IDX) from 2019 to 2022.
