Pengaruh Transfer Pricing, Manajemen Laba Terhadap Agresivitas Pajak Dengan Kinerja Pasar Sebagai Variabel Moderasi
Abstract
In contrast to the government which makes tax as one of the revenues, for companies tax is a burden that will reduce company profits, so companies will use strategies to reduce taxes to as small as possible. With the high tax burden to be paid, companies are trying to minimize the tax burden to be paid by carrying out tax aggressiveness. And in 2016, IKEA engaged in tax evasion efforts, in this case shifting profits, or transferring billions of euros of profits from high-tax countries like the UK, France and Germany to subsidiaries or other recipients in low-tax countries. or even none like Linchtenstein or Luxembourg (forumpajak, 2016). In Surahman and Firmansyah's research (2017) concerning the effect of earnings management through accounting deviations, real profit activity and accruals on tax aggressiveness shows that accounting deviations have no significant effect on tax aggressiveness. Market performance is a measure of achievement obtained from the overall marketing process activities of a company, organization and sales management in a company that always tries to increase sales during the accounting period with the aim of increasing profits so that targets within a company are met. What kind of impact this has on tax aggressiveness is supported by the results of previous research by Restu Diana Utami et al (2020) showing that transfer pricing affects tax aggressiveness. On the other hand, the research results of Anita Nur Fadhillah and Ita Slasalina Lingga (2021) show that tax aggressiveness is not affected by transfer pricing.
What is the effect of transfer pricing on tax aggressiveness moderated by market performance? How is the effect of tax market performance on tax aggressiveness?
Knowing the effect of transfer pricing on tax aggressiveness. Knowing the effect of earnings management on tax aggressiveness. Knowing the effect of transfer pricing on tax aggressiveness moderated by market performance. Knowing the effect of earnings management on tax aggressiveness moderated by market performance. Knowing the effect of tax market performance on tax aggressiveness
Keywords: Transfer Pricing; Profit management; Tax Aggressiveness; Market Performance
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