Volume 2 Issue 2 | 2025 | View PDF
Paper Id:IJMSM-V2I2P119
doi: 10.71141/30485037/V2I2P119

The Influence of Leverage, Transfer Pricing, and Profit Management on Tax Aggressiviness (Study on Mining Sector Companies Listed on the Indonesian Stock Exchange in 2021-2023)

Yupintar Gulo, Vince Ratnawati, Donal Devi Amdanata

Citation:
Yupintar Gulo, Vince Ratnawati, Donal Devi Amdanata, "The Influence of Leverage, Transfer Pricing, and Profit Management on Tax Aggressiviness (Study on Mining Sector Companies Listed on the Indonesian Stock Exchange in 2021-2023)" International Journal of Multidisciplinary on Science and Management, Vol. 2, No. 2, pp. 201-209, 2025.

Abstract:
This study aims to examine the effect of leverage, transfer pricing, and earnings management on tax aggressiveness. The population of this study are all energy sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The subject of this research, which was determined based on certain criteria, amounted to 38 companies studied over a 3-year period, totaling 114 observations. This study utilized secondary data and the data analysis method used in this study is multiple regression analysis. The results showed that leverage affects tax aggressiveness, transfer pricing has no effect on tax The results showed that leverage affects tax aggressiveness, transfer pricing has no effect on tax aggressiveness and earnings management affects tax aggressiveness.

Keywords: Leverage, Transfer Pricing, Profit Management, Tax Aggressiveness.

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