Pengaruh Karakter Eksekutif Dan Dimensi Tata Kelola Perusahaan Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Afriyanti, Sharma Aidha

doi:10.22515/jifa.v2i1.1595

Cited by 16 publications

(18 citation statements)

References 2 publications

(4 reference statements)

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“…The higher amount of capital funded by debt will increase the company's interest expense and reduce the company's taxable income (Rini et al, 2022). This statement is in line with the results of research conducted by Transfer pricing practices were company policy to decide the transfer price of related party transactions between divisions or group companies (Afriyanti, 2019). The high practice of transfer pricing reflects that tax avoidance by companies is becoming more aggressive.…”

Section: The Effect Of Firm Size To Tax Avoidancesupporting

confidence: 65%

Determinant Factors of the Companies to Do Tax Avoidance

Ardillah

2023

ULTIMA Accounting

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Abstract— Tax avoidance is carried out by companies to minimize tax payments to the state by doing thin capitalization, transfer pricing, and earnings management because paying taxes is considered a burden and can reduce a company’s profit. The objective of this research is to determine the effect of firm size, thin capitalization, transfer pricing, and earning management on tax aggressiveness with profitability as control variable. This research provide new evidence regarding the influence of firm size, thin capitalization, transfer pricing, and earnings management on tax avoidance in manufacturing companies with consumer goods subsector in Indonesia. The population in this research are all manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2017-2021. The data collection technique was using purposive sampling technique to determine research sample for five years period. This research uses the panel data regression method with a random effects model approach. The research results show that firm size and thin capitalization has a positive effect on tax avoidance, while transfer pricing and earnings management do not affect tax avoidance. From this result of research, the company management needs to increase awareness to comply with paying taxes and not to do tax avoidance practices. Keywords: Earnings Management; Firm Size; Tax Avoidance; Thin Capitalization; Transfer Pricing

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Section: The Effect Of Firm Size To Tax Avoidancesupporting

confidence: 65%

Determinant Factors of the Companies to Do Tax Avoidance

Ardillah

2023

ULTIMA Accounting

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“…Transfer pricing refers to a company policy to decide transfer prices in transactions between divisions in a company or between companies that have special relationships, or a multinational company (Afriyanti, 2019). In agency theory, agents can take advantage of transfer pricing schemes to reduce the tax burden so profits increase.…”

Section: Transfer Pricingmentioning

confidence: 99%

Effects of Transfer Pricing, Tax Haven, and Thin Capitalization on Tax Avoidance

Indriani

Dipa²,

Yudha³

2022

Jurnal Ekonomi & Bisnis JAGADITHA

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Tax avoidance can be defined as an effort made by taxpayers to ease their tax burden without violating tax rules. Tax avoidance is a complicated and distinctive problem because it does not violate existing rules and regulations, however, on the other hand, the government does not want the existence of tax avoidance because it can cause a lack of state revenue. The purpose of this study is to examine and obtain empirical evidence of the effect of transfer pricing, tax havens, and thin capitalization on tax avoidance. This study was conducted on basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample was determined using a non-probability sampling method through a purposive sampling technique, and 13 samples of companies that meeting the criteria were obtained. In addition, this study uses secondary data in the form of company annual financial statements and reports. Data were analysed using a multiple linear regression analysis technique. The results showed that transfer pricing has a negative effect on ETR as a proxy for tax avoidance; tax haven has a positive effect on ETR; while thin capitalization has no effect on ETR.

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“…Tata kelola perusahaan yang baik (good corporate governance) juga penting untuk diterapkan pada sebuah perusahaan agar salah satu tujuan perusahaan yaitu konflik agensi yang terjalin bisa diatasi. Proses serta struktur industri yang berlandaskan undang-undang serta kode etik yang berlaku untuk menggapai sasaran serta keberhasilan perusahaan yang mana proses tersebut mengendalikan ikatan antara pemangku kepentingan diperusahaan dengan tetap memperhatikan kepentingan stakeholders merupakan makna dari tata kelola perusahaan (Citra Sidabutar et al, 2020;Hendi & Fanny, 2022). Penelitian mengenai pengaruh tata kelola perusahaan (corporate governance) terhadap penghindaran pajak (tax avoidance) telah diteliti oleh beberapa peneliti sebelumnya namun penelitian mengenai ini masih tergolong minim di Indonesia.…”

Section: Pendahuluanunclassified

Analisis Bibliometrik Penghindaran Pajak

Nugraheni

2023

emba

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This study presents a bibliometric analysis research on 'Tax Avoidance'. Tax avoidance is an effort to avoid taxes legally which does not violate tax regulations to minimize the tax burden by exploiting weaknesses in tax provisions. Tax evasion does not violate the provisions because it takes advantage of loopholes in the taxation requirements of a country. This study analyzes articles published from the Google Scholar database using publish or perish (PoP) software in the 2019-2023 period and are classified based on the topic, namely Tax Avoidance. This study uses secondary data. The sample used was 71 articles on tax avoidance. Data collection using the bibliometric analysis method has three specific applications of bibliometric analysis, including Mendeley, Publish or Perish (PoP) and Vosviewer. Generating network maps with VOSviewer using tax avoidance files in RIS format. To visualize the map using bibliographical data which is then displayed in network visualization map visualization, overlay visualization, density visualization. The existence of a bibliometric service using the VOSviewer application can provide various benefits, namely it can provide a reference for academics such as students, lecturers or accountants educators who will conduct research using bibliometric analysis.Keywords: Publish or perish, tax avoidance, vosviewer

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Pengaruh Karakter Eksekutif Dan Dimensi Tata Kelola Perusahaan Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Cited by 16 publications

References 2 publications

Determinant Factors of the Companies to Do Tax Avoidance

Determinant Factors of the Companies to Do Tax Avoidance

Effects of Transfer Pricing, Tax Haven, and Thin Capitalization on Tax Avoidance

Analisis Bibliometrik Penghindaran Pajak

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