Pengaruh Transfer Pricing, Leverage Dan Profitabilitas Terhadap Tax Avoidance

Ghasani, Nur Alfi Laila Sifai; Nurdiono, Nurdiono; Agustina, Yenni; Indra, A. Zubaidi

doi:10.23960/jak.v26i1.269

Cited by 8 publications

(18 citation statements)

References 4 publications

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“…Because in this study, it is proven that transfer pricing has no effect on tax aggressiveness with the book-tax difference (BTD) proxy. This result of the study aligns with Annisa & Pratomo (2016) and Ellyani & Hudayati (2019), while inconsistent with Panjalusman et al (2018), Ghasani et al (2021), Robin et al (2021), andLaila et al (2021).…”

Section: Effect Of Transfer Pricing On Tax Aggressivenesssupporting

confidence: 72%

“…Several studies have stated that political connections have a positive effect on tax aggressiveness (Adhikari, 2006;Richter et al, 2009;Brown et al, 2015;Kim & Zhang, 2015;Ying et al, 2017;Anggraini & Widarjo, 2020;Sugeng et al, 2020;Sahrir et al, 2021), while there is the study that shown there was no influence of political connections on tax aggressiveness (Giroud, 2013). Study on transfer pricing and tax aggressiveness has also been conducted several times that resulted in transfer pricing having a significant effect on tax avoidance (Annisa & Pratomo, 2016;Ellyani & Hudayati, 2019), while there was a study to prove the effect of transfer pricing on tax avoidance and the result has shown that transfer pricing is having no significant impact on tax avoidance (Panjalusman et al, 2018;Ghasani et al, 2021;Robin et al, 2021;Laila et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

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Effect of Corporate Governance Structures, Political Connections, and Transfer Pricing on Tax Aggressiveness

Ardillah

Vanesa²

2022

Sriwijaya Int. J. of Dynamic Eco. And Buss.

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This research examines and analyzes the effect of corporate governance structures, political connections, and transfer pricing on tax aggressiveness (CETR and BTD). The theory used in this research is agency theory. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange for 2014-2018. The sampling method used in this research was purposive sampling and used multiple linear regression as the data analysis method. The results of the study using the cash effective tax rates (CETR) proxy show that the independent board has a positive effect on tax aggressiveness, the audit committee has a negative effect on tax aggressiveness, political connections do not affect tax aggressiveness, and transfer pricing does not affect tax aggressiveness. The result of research with a proxy book-tax difference (BTD) shows that independent commissioners do not influence tax aggressiveness, audit committees positively affect tax aggressiveness, political connections do not affect tax aggressiveness, and transfer pricing does not affect tax aggressiveness. The implication of this research reveals that the companies should follow tax regulations made by the government to do tax planning under applicable laws.

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Section: Effect Of Transfer Pricing On Tax Aggressivenesssupporting

confidence: 72%

Section: Introductionmentioning

confidence: 99%

Effect of Corporate Governance Structures, Political Connections, and Transfer Pricing on Tax Aggressiveness

Ardillah

Vanesa²

2022

Sriwijaya Int. J. of Dynamic Eco. And Buss.

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“…Companies do this by shifting high tax collections between corporations with special relationships to countries with lower tax rates. This special relationship is key to the unfair transfer pricing practices that differ from independent firms (Ghasani et al, 2021) . Research that supports this hypothesis is from Lutfia and Pratomo (2018), Marwa and Wahyudi (2018), and Ijlal and Hindria (2021) which states that transfer pricing can have a positive effect on tax avoidance practices because the value of company receivables is large enough so that it has the opportunity to such action.…”

Section: Effect Of Transfer Pricing On Tax Avoidancementioning

confidence: 99%

Tax Avoidance in Indonesian Banking: The Role of Transfer Pricing and Corporate Ownership

Supriyanto

Pratama

Hariyanto

et al. 2022

JFBD

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This research was conducted to examine the factors affecting tax avoidance, including transfer pricing, institutional ownership, and foreign ownership. This research also examines the role of institutional ownership and foreign ownership as moderating variables. The samples of this study was conventional banks registered with the Financial Services Authority with a sample of 41 conventional banks during the 2017 – 2021 period. In testing the hypothesis of this study using panel data regression analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, likelihood tests, Hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use the fixed effect model to examine the relationship between variables in regression models 1 and 2. This study reveals that transfer pricing has a negative effect on tax avoidance, the smaller the receivables owned by the company the smaller the company will do tax avoidance.

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“…Dan diperoleh 12 perusahaan, sehingga jumlah sampel secara keseluruhan untuk 5 periode adalah sebanyak 60 data. Jika data ploting (titik-titik) yang menujukkan data sesungguhnya membayangi garis diagonal berarti model regresi tersebut berdistribusi normal (Ghasani et al 2021). Pada gambar 2, dapat dilihat bahwa garis diagonal diikuti oleh ploting yang menunjukkan data sesungguhnya tersebut.…”

Section: Metodeunclassified

“…Sehingga disimpulkan bahwa model regresi tersebut berdistribusi normal. Menurut (Ghasani et al 2021) model regresi dinyatakan bebas dari gejala multikolinieritas, jika nilai Tolerance > 0,100 dan nilai VIF < 10,00. Tabel 3 diatas memperlihatkan bahwa nilai Tolerance kedua variabel independen lebih dari 0,100 dan nilai VIF < 10,00.…”

Section: Metodeunclassified

Profitabilitas dan Solvabilitas Terhadap Tax Avoidance pada Perusahaan Subsektor Makanan dan Minuman Periode 2016-2020

Azzahra¹,

Hasanuh

Suartini³

et al. 2022

sosioekons

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Taxation as a burden that must be borne by the company that reduces the company's profits. The company's performance in managing debt can serve to provide financing for company expenses and profits can serve to increase capital and anticipate potential losses. Meanwhile, tax avoidance is an effort to reduce the value of tax payments made by taxpayers at the limit of the scope of tax legislation provisions. This is done by using several weaknesses in the law to reduce the tax burden of the company. This study aims to review the profitability and solvency performance of the company. To analyze the effect of Profitability used the return on asset (ROA) and solvency proxies with the Debt to Equity Ratio (DER) proxy on tax avoidance with the Effective Cash Rate (ETR) proxy. This study has a population of food and beverage subsector companies listed on the IDX in the 2016-2020 period and sampling using purposive sampling criteria, namely (a) companies have complete data during the 2016-2020 perioode; (b) the company experienced positive profit during the period 2016-2020; (c) the company's financial statements are presented using Rupiah currency. and this study used multiple linear regression analysis test techniques on 12 food and beverage subsector companies listed on the IDX in the 2016-2020 period to test hypotheses. The results showed that profitability and solvency have no influence on tax avoidance, and profitability and solvency simultaneously have no influence on tax avoidance.

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Pengaruh Transfer Pricing, Leverage Dan Profitabilitas Terhadap Tax Avoidance

Cited by 8 publications

References 4 publications

Effect of Corporate Governance Structures, Political Connections, and Transfer Pricing on Tax Aggressiveness

Effect of Corporate Governance Structures, Political Connections, and Transfer Pricing on Tax Aggressiveness

Tax Avoidance in Indonesian Banking: The Role of Transfer Pricing and Corporate Ownership

Profitabilitas dan Solvabilitas Terhadap Tax Avoidance pada Perusahaan Subsektor Makanan dan Minuman Periode 2016-2020

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