Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing

Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 observations were obtained. This study shows the results that manufacturing sector companies listed on the IDX during the pandemic period, namely 2020-2021, several factors from financial performance and corporate governance influence the company's tax avoidance actions. The financial performance represented by the variable firm size and profitability shows a positive effect on tax evasion. In corporate governance, independent commissioners and institutional ownership have a negative effect on tax avoidance. 

This study analyzes the effect of the variables contained in the Theory of Planned Behavior, namely attitudes, subjective norms, perceived behavioral control on taxpayers' intentions. The sample in this study were taxpayers registered with MSMEs in Semarang Regency. The number of samples is 125 taxpayers. The sampling technique used was the solvin formula. The data analysis technique used is multiple linear regression analysis using SPSS version 26. The results of hypothesis testing indicate that attitudes have a direct effect on taxpayer intentions, while subjective norms and perceived behavioral control do not directly affect taxpayer intentions.

This study aims to determine the effect of leverage, fixed asset intensity, and firm size on tax aggressiveness. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sample of this research was taken using non-probability sampling method with purposive sampling technique and certain criteria. The method used in this research is panel data regression analysis. The results of this study indicate that leverage has a significant positive effect on tax aggressiveness, while the intensity of fixed assets has no effect on tax aggressiveness, and firm size has a significant positive effect on tax aggressiveness. The implications of the results of this study provide input to companies in making decisions to minimize the tax burden paid so that companies can be more aggressive towards taxes.