Determinants of Tax Aggressiveness: Role of Transfer Pricing, Profitability, and Audit Committee
Published:
2026-10-31Downloads
Abstract
This study aims to evaluate how transfer pricing, profitability, and audit committees affect corporate tax aggressiveness among mining companies listed on the Indonesia Stock Exchange between 2021 and 2024. This inquiry is motivated by Indonesia's underperforming tax ratio compared to the wider Asia Pacific average, alongside evidence of tax aggressiveness in mining firms during the recent commodity boom. This paper adopts a quantitative methodology using secondary data derived from annual financial statements. Following a purposive sampling technique to establish the sample, the data was processed using panel data regression in EViews 13. The statistical outcomes indicate that transfer pricing does not significantly affect tax aggressiveness, and the audit committee similarly shows an insignificant role. In contrast, profitability is found to positively drive tax aggressiveness. These insights suggest that superior financial performance provides companies with a stronger drive to engage in aggressive tax strategies to minimize their fiscal obligations. Ultimately, this study clarifies the dynamics of tax aggressiveness during commodity boom periods and provides tax authorities with practical viewpoints to enhance supervision and compliance.
Keywords:
Tax Aggressiveness Transfer Pricing Profitability Audit CommitteeReferences
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Copyright (c) 2026 Ahmad Zaky Zain, Gideon Setyo Budiwitjaksono
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