Peran Kualitas Audit pada pengaruh Transfer Pricing dan Capital Intensity terhadap Tax Avoidance

Nugroho, Wawan Cahyo

doi:10.24843/eja.2022.v32.i06.p14

Cited by 2 publications

(2 citation statements)

References 9 publications

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“…Atas dasar hasil uji regresi diketahui yakni besarnya pengaruh inheren berpengaruh negatif terhadap agresivitas pajak, maka hipotesis yang menyatakan pengaruh positif ditolak. Tuntutan ini didukung oleh teori kepatuhan yang menerangkan yakni korporasi selaku wajib pajak badan akan melakukan semua hak dan kewajiban perpajakannya (Nugroho, 2022) Perusahaan dengan intensitas modal rendah cenderung mengambil tindakan pajak yang agresif. Kelemahan self assessment system yang diterapkan di Indonesia adalah wajib pajak mempunyai kebebasan menghitung dan membayar pajaknya sendiri sehingga menimbulkan celah bagi pelaku usaha yang ingin merencanakan pajaknya secara agresif.…”

Section: Pengaruh CI Terhadap Agresivitas Pajakunclassified

Profitabilitas Memoderasi Hubungan Corporate Social Responsibility dan Capital Intensity Terhadap Agresivitas Pajak

Hendrilestari,

Mappadang,

Iskak

et al. 2023

JIPE

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This study aims to understand the impact of corporate social responsibility on tax aggressiveness, the effect of capital intensity on tax aggressiveness, and explore the role of profitability as a moderating variable that can sharpen/weaken the relationship between CSR and tax aggressiveness and the relationship between capital intensity and tax aggressiveness. This study belongs to quantitative research using moderated regression analysis (MRA) using SPSS version 26, this approach uses annual reports of companies listed on the Indonesia Stock Exchange from 2017-2021 with 60 objections. Provisions obtained from the data analysis and discussion that has been carried out, it can be concluded that the CSR variable has a significant negative effect on tax aggressiveness, the capital intensity variable has a significant negative effect on tax aggressiveness, the profitability variable weakens the relationship of CSR to tax aggressiveness, and profit variability weakens the relationship between capital intensity and tax aggressiveness.

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Section: Pengaruh CI Terhadap Agresivitas Pajakunclassified

Profitabilitas Memoderasi Hubungan Corporate Social Responsibility dan Capital Intensity Terhadap Agresivitas Pajak

Hendrilestari,

Mappadang,

Iskak

et al. 2023

JIPE

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“…Return on assets berpengaruh terhadap penghindaran pajak. Hasil lainnya konsisten dengan penelitian ini yaitu Nugroho (2022), hal ini disebabkan karena dalam penelitian ini ratarata perusahaan yang melakukan transaksi dengan pihak berelasi hanya 15,37% dan Standar Akuntansi yang berlaku di Indonesia tidak menjelaskan secara rinci terkait transaksi khususnya transfer pricing. Sehingga dapat disimpulkan bahwa meningkat atau menurunnya transfer pricing dalam suatu perusahaan tidak mempengaruhi perilaku perusahaan dalam melakukan penghindaran pajak.…”

Section: Return On Assets Dan Penghindaran Pajakunclassified

Pengaruh Kepemilikan Institusional, Transfer Pricing, dan Faktor Lainnya terhadap Penghindaran Pajak

Arliani,

Yohanes

2023

EJATSM

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The purpose of the study is to obtain empirical evidence of the effect of institutional ownership, transfer pricing, sales growth, company size, return on assets, and leverage on tax avoidance. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange during 2019 to 2021. Sample selection uses the purposive sampling method with a total of 240 companies and a total sample data of 80 companies. This study used the method of multiple regression data analysis. Empirical evidence obtained from this study shows that leverage has an influence on tax avoidance, while institutional ownership, transfer pricing, sales growth, company size, and return on assets have no influence on tax avoidance. Companies financing their operational activities using large amounts of debt will cause the company's tax burden to become higher, so the company tends not to carry out tax avoidance practices.

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Peran Kualitas Audit pada pengaruh Transfer Pricing dan Capital Intensity terhadap Tax Avoidance

Cited by 2 publications

References 9 publications

Profitabilitas Memoderasi Hubungan Corporate Social Responsibility dan Capital Intensity Terhadap Agresivitas Pajak

Profitabilitas Memoderasi Hubungan Corporate Social Responsibility dan Capital Intensity Terhadap Agresivitas Pajak

Pengaruh Kepemilikan Institusional, Transfer Pricing, dan Faktor Lainnya terhadap Penghindaran Pajak

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