Influence of Transfer Pricing, CEO Compensation, and Accounting Irregularities on Tax Aggressiveness

DOI

10.2991/assehr.k.200515.028How to use a DOI?

Keywords

transfer pricing, CEO Compensation, accounting irregularities, tax aggressiveness

Abstract

The purpose of this study is to investigate the influence of transfer pricing, chief executive officers’ compensation, accounting irregularities on tax aggressiveness. The sample covers manufacturing companies listed on the Indonesian Stock Exchange (IDX) during 2012 – 2016. By using purposive sampling, selected companies data amounted to 115, thus the total sample used in this study is 575. Based on the sample collected, this research uses partial least square method in hypothesis testing. Contrary to prior research, the results of this study indicate that transfer pricing has influence on tax aggressiveness. Meanwhile, chief executive officers’ compensation and accounting irregularities have no influence on tax aggressiveness.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Estralita Trisnawati
AU  - Fenny
AU  - Herlina Budiono
PY  - 2020
DA  - 2020/05/20
TI  - Influence of Transfer Pricing, CEO Compensation, and Accounting Irregularities on Tax Aggressiveness
BT  - Proceedings of the Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2019)
PB  - Atlantis Press
SP  - 170
EP  - 174
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200515.028
DO  - 10.2991/assehr.k.200515.028
ID  - Trisnawati2020
ER  -