The Effect of Related Party Transaction on Tax Aggressiveness

Syahputra, Ahmad Rizky Dwi and Abdani, Fadlil (2023) The Effect of Related Party Transaction on Tax Aggressiveness. Jurnal Proaksi, 10 (1). pp. 14-29. ISSN 2685-9750

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Abstract

The level of effectiveness of tax payments in Indonesia is currently still not optimal. One of the reasons is that there is still tax aggressiveness in technology companies.This study aims to examine the effect of related transactions consisting of sales, purchases,and loan transactions on tax aggressiveness. Tax aggressiveness is measured using the Effective Tax Rate (ETR). The data used in this study is secondary data from the financial reports of technology sector companies listed on the IDX for 2020-2021. The research sample was taken using purposive samplingsto obtain muchas 39 data from 70 companies selected as samples.The results of this study indicate that related sales transactions and related purchase transactions do not have a significant effect on tax aggressiveness, while the results of related loan transactions have a significant effect on tax aggressiveness.

Item Type:	Journal Article
Keywords:	Transfer Pricing; Tax Aggressiveness
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics 14 ECONOMICS > 1402 Applied Economics > 140215 Public Economics- Taxation and Revenue
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Fadlil Abdani
Date Deposited:	19 Nov 2023 22:31

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