The Influence of Transfer Pricing, Capital Intensity and Independent Commissioner on Tax Aggressiveness

Taxes, as an essential source of national income, have become one object that receives attention from the government. However, in its realization, there are obstacles in the form of many tax aggressiveness treatments that still often occur in Indonesia. This research examines the effects of transfer pricing, capital intensity, and independent commissioners on tax aggressiveness. The population of this research is the consumer non-cyclical sector companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The sample is selected using the purposive sampling method, which results in 69 data that meet the criteria. The multiple regression analysis method is used as a data analysis method. The research results show that transfer pricing hurts tax aggressiveness, while capital intensity and independent commissioners do not affect tax aggressiveness. This research implies that it can be a reference for interested parties, such as the government, in making decisions regarding tax aggressiveness. The limitations of this research are that some data on transfer pricing variables are unavailable in some companies, and the three variables studied only have an effect of 15.8% on the tax aggressiveness variable.Taxes as an essential source of national income have become one of the objects that receive attention from the government, but in its realization, there are obstacles in the form of many tax aggressiveness treatments that still often occur in Indonesia. The aim of this research is to examine the effects of transfer pricing, capital intensity, and independent commissioners on tax aggressiveness. The population of this research are the consumer non-cyclical sector companies listed on the Indonesia Stock Exchange during the 2019-2021 period and the sample is selected using the purposive sampling method, which results in 69 data that meet the criteria. The multiple regression analysis method is used as a data analysis method. The results of the research show that transfer pricing has a negative effect on tax aggressiveness, while capital intensity and independent commissioners do not affect tax aggressiveness