PENGARUH INCOME SHIFTING INCENTIVES DAN PENGGUNAAN AUDITOR TERHADAP PENGHINDARAN PAJAK

This research aims to examine the association between a different type of income shifting incentives and auditor utilization corporate tax avoidance in Indonesia. These include multinationality, transfer pricing aggressiveness, thin capitalization, intangible assets. We analyse manufacturing companies listed Indonesia Stock Exchange during 2014 2017 replicating Taylor Richardson (2012) (2015) models. adjust variable these models due data availability. study uses two models, namely first model using abnormal BTD second as proxy for avoidance. First suggests that assets have positive effect on Similarly, shows are positively related Conversely, both indicate that, hiring Big Four Public Accountant Firms bear no significant level