Pengaruh Transfer Pricing, Koneksi Politik, Thin Capitalization, dan Pengungkapan Corporate Social Responsibility Terhadap Tax Avoidance dengan Corporate Governance Sebagai Variabel Moderasi

Pramita, Yulinda Devi; Susanti, Eka

doi:10.59330/jai.v1i2.11

Cited by 2 publications

(1 citation statement)

References 9 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Biaya tersebut berasal dari dokumentasi kemungkinan perselisihan dan sanksi jika perusahaan idak menentukan harga dengan harga yang wajar. Pramita & Susianti (2023) Prinsip ini juga menegaskan pandangan berbasis institusi bahwa aturan institusional pemerintah membatasi pilihan strategi perusahaan, karena pengetatan aturan penetapan harga transfer mengubah strategi penghindaran pajak perusahaan.…”

Section: Pembahasan Pengaruh Transfer Pricing Aggressiveness Terhadap...unclassified

Transfer Pricing Aggressiveness, Thin Capitalization, Political Connections, Financial Performance, and Tax Avoidance: Corporate Governance as a Moderating Variable

Oktania,

Putra

2023

j.emak, j.emak

View full text Add to dashboard Cite

This study aims to examine transfer pricing aggressiveness, thin capitalization, political connections, financial performance, and tax evasion: corporate governance as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2012-2021 period. The population in this study is the annual report (annual report) consists of 193 companies. The sample technique selected based on certain criteria using purposive sampling was 9 companies.This research is a quantitative research with secondary data. Methods of data collection using the method of literature study and documentation methods. The data analysis technique used was descriptive statistical test, hypothesis testing using panel data regression tools, and moderate regression analysis (MRA) was processed using the STATA 17 program.The results of this study indicate that the results of the partial test prove that transfer pricing aggressiveness has no effect on tax avoidance with a significance value of 0.279 > 0.05, thin capitalization has no effect on tax evasion with a significance value of 0.731 > 0.05, political connections have no effect on tax evasion with a value a significance of 0.861 > 0.05, and financial performance has no effect on tax evasion with a significance value of 0.178 > 0.05. Corporate governance can moderate the relationship between transfer pricing aggressiveness to tax evasion with a significance value of 0.015 <0.05, corporate governance cannot moderate the relationship between thin capitalization and tax evasion with a significance value of 0.631 > 0.05, corporate governance cannot moderate the relationship between political connections to tax evasion with a significance value of 0.317 > 0.05, and corporate governance can moderate the relationship between financial performance and tax evasion with a significance value of 0.009 <0.05. The results of this test indicate that the Adjusted R-squared value is 0.0645 or 6.45%.

show abstract

Section: Pembahasan Pengaruh Transfer Pricing Aggressiveness Terhadap...unclassified

Transfer Pricing Aggressiveness, Thin Capitalization, Political Connections, Financial Performance, and Tax Avoidance: Corporate Governance as a Moderating Variable

Oktania,

Putra

2023

j.emak, j.emak

View full text Add to dashboard Cite

show abstract

The effect of sustainability reporting, transfer pricing, and deferred tax expense on tax avoidance in multinational manufacturing sector companies

Iriyadi,

Meiryani,

Darmawan

et al. 2024

JGR

View full text Add to dashboard Cite

Transfer pricing is a company’s decision to determine the transfer of the prices of goods, services, and transactions implemented by the company (Choi et al., 2020). This study aimed to examine the effect of sustainability reporting, transfer pricing, and deferred tax expense on tax avoidance. This research was a descriptive quantitative study in which data were collected, processed, presented, and analyzed quantitatively (numbers) and descriptively (sentence description). This study was conducted in 35 multinational companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX), which were selected purposively. The observation period in this study was from 2016 to 2020. The analysis used in this research was panel data regression. The results showed that transfer pricing had an effect on tax avoidance, which means that if the company carries out transfer pricing, the company is indicated to be carrying out tax avoidance. Sustainability reporting and deferred tax expense cannot affect tax avoidance, which means that if companies carry out sustainability reporting and have a deferred tax expense they are not indicated to do tax avoidance.

show abstract

Pengaruh Transfer Pricing, Koneksi Politik, Thin Capitalization, dan Pengungkapan Corporate Social Responsibility Terhadap Tax Avoidance dengan Corporate Governance Sebagai Variabel Moderasi

Cited by 2 publications

References 9 publications

Transfer Pricing Aggressiveness, Thin Capitalization, Political Connections, Financial Performance, and Tax Avoidance: Corporate Governance as a Moderating Variable

Transfer Pricing Aggressiveness, Thin Capitalization, Political Connections, Financial Performance, and Tax Avoidance: Corporate Governance as a Moderating Variable

The effect of sustainability reporting, transfer pricing, and deferred tax expense on tax avoidance in multinational manufacturing sector companies

Contact Info

Product

Resources

About