Zain, Ahmad Zaky (2026) Pengaruh Transfer Pricing, Profitabilitas, dan Komite Audit Terhadap Tax Aggressiveness Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2021-2024. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effect of transfer pricing, profitability, and audit committees on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study employed a quantitative research approach, with samples selected using a purposive sampling technique. Based on the predetermined criteria, 32 companies were selected, resulting in a total of 128 observations. The data were analyzed using panel data regression with EViews version 13 software. The results indicate that profitability has a positive effect on tax aggressiveness. In contrast, transfer pricing and audit committees were found to have no significant effect on tax aggressiveness. These findings are expected to provide valuable insights for both companies and policymakers in formulating and implementing effective and responsible tax strategies.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Ahmad Zaky Zain | ||||||||
| Date Deposited: | 08 Jul 2026 08:05 | ||||||||
| Last Modified: | 08 Jul 2026 08:05 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54867 |
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