The Influence of Tax Expense, Intangible Asset, and Company Size on Profit Shifting

Iris  Lusyana Dwi Prihatiny; Wiwit  Irawati

doi:10.29407/jae.v8i3.20928

Authors

Iris Lusyana Dwi Prihatiny Fakultas Ekonomi dan Bisnis Universitas Pamulang
Wiwit Irawati Fakultas Ekonomi dan Bisnis Universitas Pamulang

DOI:

https://doi.org/10.29407/jae.v8i3.20928

Keywords:

Tax Expense, Intangible Asset, Company Size, Profit Shifting

Abstract

This study aims to analyze the effect of tax expense, intangible assets, company size, and profit shifting. This study uses an associative quantitative approach. The population in this study are KOMPAS100 index company for 2017-2021 by taking financial report data on the Indonesia Stock Exchange. The metode of determining the sample used is purposive sampling. The tests used in this study are multiple regression analysis techniques, descriptive statistical test, panel data regression model analysis, selection model tests, multiple linear regression test, and hypothesis test with software eviews version 10. The result showed that there was partially it showed that the tax expense had an negative effect on profit shifting, while intangible assets and company size didn’t have effect on profit shifting.

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