THE INFLUENCE OF TRANSFER PRICING, CORPORATE SOCIAL RESPONSIBILITY, AND THIN CAPITALIZATION ON TAX AGGRESSIVENESS

dc.contributor.author	Triana, Dea Elita
dc.date.accessioned	2025-04-14T06:28:28Z
dc.date.available	2025-04-14T06:28:28Z
dc.date.issued	2024
dc.identifier.uri	http://repository.president.ac.id/xmlui/handle/123456789/12565
dc.description.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.	en_US
dc.language.iso	en_US	en_US
dc.publisher	President University	en_US
dc.relation.ispartofseries	Accounting;008202000060
dc.subject	Transfer Pricing	en_US
dc.subject	Corporate Social Responsibility	en_US
dc.subject	Thin Capitalization	en_US
dc.subject	Tax Aggressiveness	en_US
dc.title	THE INFLUENCE OF TRANSFER PRICING, CORPORATE SOCIAL RESPONSIBILITY, AND THIN CAPITALIZATION ON TAX AGGRESSIVENESS	en_US
dc.type	Thesis	en_US