The Influence of Fiscal Loss Compensation, Leverage, Capital Intensity, and Transfer Pricing on Tax Aggressiveness
(Study of Energy Sector Companies Listed on the Indonesian Stock Exchange for the 2019-2023 Period)
Abstract
Tax aggressiveness is a scheme to manipulate taxable income either legally (tax avoidance) or illegally (tax evasion).
Companies engage in tax aggressiveness as it is seen as a way to reduce expenses and increase profits. This study
aims to examine the influence of tax loss compensation (KRF), leverage (LEV), capital intensity (CINT), and transfer
pricing (TP) on tax aggressiveness (AP) in energy sector companies listed on the Indonesia Stock Exchange (IDX)
during the period 2019-2023, both collectively and partially. This research employs a quantitative approach with a
purposive sampling technique, resulting in 10 companies observed over 5 years, totaling 50 samples. Panel data
regression analysis was used to analyze the data and the software used was Eviews version 12. The results show that
KRF, LEV, CINT, and TP collectively influence AP. However, partially KRF and LEV do not have a significant impact
on AP, while CINT and TP have a significantly positive impact on AP.
Keywords-fiscal loss compensation, leverage, capital intensity, transfer pricing and tax aggressiveness
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