Pengaruh Transfer Pricing Dan Kepemilikan Asing Terhadap Praktik Penghindaran Pajak (Tax Avoidance)dengan Pengungkapan Corporate Social Responsibility (Csr)sebagai Variabel Moderasi

Putri, Nadia; Mulyani, Susi Dwi

doi:10.25105/pakar.v0i0.6826

Cited by 22 publications

(32 citation statements)

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“…Management as an agent will reduce sales or revenue and i ncrease purchases or expenses, causing the company's taxable profit to be low. In line with the research results of Putri & Mulyani, (2020) and Lutfia & Pratomo, (2018) stated that the practice of transfer pricing has a significant effect on tax avoidance. This is also similar to the research Sentanu et al, (2016) which explained that transfer pricing occurs when there is a transaction in a related party relationship where the price crosses the fairness limit.…”

Section: H 1 : Conservatism Has a Positive Effect On Tax Avoidance Tr...supporting

confidence: 57%

Conservatism And Transfer Pricing On Tax Avoidance: Tax Shelter Approach

Pamungkas

Setyawan

2022

JRAK

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This study aims to examine the effect of conservatism and transfer pricing on tax avoidance. This study uses a tax shield that has a positive impact on tax aggressiveness as a tool for tax defense that produces interest expenditures as a taxable income deduction to assess tax avoidance activities. Sample determination in this study using purposive sampling method. The sample in this study consisted of 579 observations from 193 non-financial service sector companies on the Indonesia Stock Exchange in the period 2016-2018. Panel data estimation with Stata statistical test version 15 was used as the analysis method. The results show that conservatism and transfer pricing are not used as arguments for lowering tax burdens, but as a way of fulfilling corporate tax obligations. This research is potentially relevant to academics, researchers, and regulators. By examining the factors of conservatism and transfer pricing against tax avoidance can be taken into consideration in future policy making by regulators in this case the Director General of Taxes on the actions of companies that take advantage of loopholes in tax laws to minimize the tax burden with maximum profits.

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Section: H 1 : Conservatism Has a Positive Effect On Tax Avoidance Tr...supporting

confidence: 57%

Conservatism And Transfer Pricing On Tax Avoidance: Tax Shelter Approach

Pamungkas

Setyawan

2022

JRAK

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“…Transfer pricing is one of the efforts made by multinational companies to minimize their tax obligations globally. Transfer pricing can reduce a country's tax revenue because the company transfers its tax liability by reducing the selling price between companies that are still in one group and transferring the profits earned to companies domiciled in low-tax countries (Putri & Mulyani, 2020).…”

Section: Transfer Pricingmentioning

confidence: 99%

“…Based on research conducted by (Putri & Mulyani, 2020), transfer pricing has a positive effect on tax avoidance. Multinational companies usually have branches in various countries, where the location of the branch is chosen based on the market share of its production.…”

Section: Effect Of Transfer Pricing On Tax Avoidancementioning

confidence: 99%

The Effect of Capital Intensity, Transfer Pricing, and Sales Growth On Tax Avoidance with Company Size as A Moderation Variable

Khamisan

Astuti

2023

devotion

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This study aims to obtain empirical evidence regarding the effect of capital intensity, transfer pricing, and sales growth on tax avoidance with firm size as a moderating variable. The companies used in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) with a research period of 2018-2021. The number of research samples used was 124 data. The sampling method used was purposive sampling. This study shows the results that capital intensity and sales growth have a positive effect on tax avoidance, while transfer pricing has no effect on tax avoidance. Firm size is able to weaken the effect of capital intensity and sales growth on tax avoidance. Firm size is unable to moderate the effect of transfer pricing on tax avoidance

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“…Oleh karena itu, apabiIa suatu perusahaan memiIiki kepemiIikan asing yang Iebih tinggi maka penetapan kebijakan daIam perusahaan akan mengarah pada penetapan beban pajak seminimaI mungkin Iebih tinggi. Pendapat tersebut didukung oIeh peneIitian yang diIakukan [14], serta [11] yang mendapatkan kepemiIikan asing berpengaruh positif terhadap penghindaran pajak agresif.…”

Section: Kepemilikan Asing Terhadap Agresivitas Pajakunclassified

“…Berdasarkan pengkajian kepemiIikan asing dihitung menggunakan rumus seperti yang dilakukan oleh [11]. Berikut rumus kepemiIikan asing, yaitu :…”

Section: Kepemilikan Asingunclassified

Pengaruh Konservatisme Akuntansi, Derivatif Keuangan, Kepemilikan Asing dan Kepemilikan Publik Terhadap Agresivitas Pajak

Suhana

Kurnia

2021

jakb

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Pajak ialah sumber penerimaan negara dan iuran terbesar yang harus dibayar oIeh wajib pajak. Namun, pajak dianggap sebagai beban yang membuat pendapatan perusahaan berkurang, sehingga banyak perusahaan mencari akal untuk mengurangi pajak meIaIui agresivitas pajak. Agresivitas pajak iaIah upaya yang diIakukan untuk meminimaIkan beban pajak dengan cara yang Iegal (tax avoidance) atau tindakan yang meIawan hukum (tax evasion). PeneIitian ini diIaksanakan untuk menguji pengaruh konservatisme akuntansi, derivatif keuangan, kepemiIikan asing dan kepemiIikan pubIik terhadap agresivitas pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) 2015-2019. PengambiIan sampeI menggunakan teknik purposive sampIing dan terdapat 65 sampeI dari 13 perusahaan dengan periode pengamatan seIama 5 tahun. Metode anaIisis data menggunakan anaIisis regresi data paneI dengan bantuan Eviews11. HasiI peneIitian menunjukkan bahwa konservatisme akuntansi, derivatif keuangan, kepemiIikan asing dan kepemiIikan pubIik berpengaruh secara simuItan terhadap agresivitas pajak. Konservatisme akuntansi dan kepemiIikan pubIik berpengaruh negatif secara parsiaI terhadap agresivitas pajak, derivatif keuangan dan kepemiIikan asing tidak berpengaruh secara parsiaI terhadap agresivitas pajak. Kata kunci: konservatisme akuntansi, derivatif keuangan, kepemiIikan asing, kepemiIikan publik, agresivitas pajak

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Pengaruh Transfer Pricing Dan Kepemilikan Asing Terhadap Praktik Penghindaran Pajak (Tax Avoidance)dengan Pengungkapan Corporate Social Responsibility (Csr)sebagai Variabel Moderasi

Cited by 22 publications

References 0 publications

Conservatism And Transfer Pricing On Tax Avoidance: Tax Shelter Approach

Conservatism And Transfer Pricing On Tax Avoidance: Tax Shelter Approach

The Effect of Capital Intensity, Transfer Pricing, and Sales Growth On Tax Avoidance with Company Size as A Moderation Variable

Pengaruh Konservatisme Akuntansi, Derivatif Keuangan, Kepemilikan Asing dan Kepemilikan Publik Terhadap Agresivitas Pajak

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