THE INFLUENCE OF PROFITABILITY ON THE AGGRESSIVENESS OF INTERCOMPANY TRANSACTION TAX AS AN INTERVENING VARIABLE

Authors

  • Angga Prasetia Universitas Ibn Khaldun Bogor
  • M Anwar Masruri Universitas Ibn Khaldun Bogor
  • Verni Avariwangi Universitas Ibn Khaldun Bogor
  • Rasiman Rasiman Universitas Ibn Khaldun Bogor
  • Ayu Lestari Universitas Ibn Khaldun Bogor

DOI:

https://doi.org/10.32832/manager.v7i3.19699

Abstract

This study aims to analyze the impact of benefits on tax impulsiveness by making intercompany transactions as mediation. The object of this study is company records on the stock trade in Indonesia during 2020 - 2023, with 129 companies. The sampling strategy in this study was purposive sampling testing. The collected data were analyzed using descriptive analysis and statistical analysis techniques, using the WarpPLS 6.0 program. The results showed that profitability affected tax impulsiveness, profitability affected intercompany transactions, whereas intercompany transactions did not affect tax aggressiveness, while profitability towards tax aggressiveness through intercompany transactions resulted in no reconciliation. It is mentioned for further study to boost the number of defendants, the sample of companies studied, and their respective indicators.

Downloads

Published

2024-08-23

How to Cite

Prasetia, A., Masruri, M. A., Avariwangi, V., Rasiman, R., & Lestari, A. (2024). THE INFLUENCE OF PROFITABILITY ON THE AGGRESSIVENESS OF INTERCOMPANY TRANSACTION TAX AS AN INTERVENING VARIABLE. Manager : Jurnal Ilmu Manajemen, 7(3), 22–30. https://doi.org/10.32832/manager.v7i3.19699

Issue

Vol. 7 No. 3 (2024): AGUSTUS

Section

Articles

License

Copyright (c) 2024 Angga Prasetia, M Anwar Masruri, Verni Avariwangi, Rasiman Rasiman, Ayu Lestari

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.