Influence of Transfer Pricing, CEO Compensation, and Accounting Irregularities on Tax Aggressiveness
Estralita Trisnawati, Fenny, Herlina Budiono
Available Online 20 May 2020.
- 10.2991/assehr.k.200515.028How to use a DOI?
- transfer pricing, CEO Compensation, accounting irregularities, tax aggressiveness
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.
- © 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/).
Cite this article
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 -