scholarly journals Does Transfer Pricing Improve the Tax Avoidance through Financial Reporting Aggressiveness?

2019 ◽  
Author(s):  
Eva Herianti ◽  
Septi Wulandari Chairina
Keyword(s):  
Panel Data ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Research Hypothesis ◽  
Manufacturing Company

The purpose of this study is to test and analyze the effect of transfer pricing on tax avoidance with aggressiveness of financial reporting as mediating variable. The study sample used a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017 with a sampling technique using purposive sampling, so that the number of final samples obtained was 305 sample observations. This study uses a panel data approach to test the research hypothesis with eviews version 10. The results show that transfer pricing has a positive and significant effect on tax avoidance and the financial reporting aggressiveness, financial reporting aggressiveness has a positiveandsignificanteffectontaxavoidance,andfinancialreportingaggressiveness can positively mediate the effect of transfer pricing on tax avoidance.

scholarly journals Pengaruh Thin Capitalization dan Transfer Pricing Aggressiveness terhadap Penghindaran Pajak dengan Financial Constraints sebagai Variabel Moderasi

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 386-399
Author(s):  
Melina Fajrin Utami ◽  
Ferry Irawan
Keyword(s):  
Panel Data ◽  
Linear Regression ◽  
Financial Constraints ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Positive Effect ◽  
Thin Capitalization

The purpose of this study was to determine the effect of thin capitalization, transfer pricing aggressiveness on tax avoidance with financial constraints as moderating variable. This study used a quantitative approach with population with sample of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sampling technique used purposive sampling and obtained 72 companies as samples. This study used panel data and the analysis was multiple linear regression and interaction regression. The results show that thin capitalization, transfer pricing aggressiveness, and financial constraints have a positive effect on tax avoidance. Further research shows that financial constraints strengthen the effect of thin capitalization on tax avoidance, but financial constraints do not moderate the effect of transfer pricing aggressiveness on tax avoidance.

Pengaruh Konvergensi International Financial Reporting Standards (Ifrs) Terhadap Penghindaran Pajak(Tax Avoidance)

2018 ◽  
Vol 26 (2) ◽  
pp. 158-169
Author(s):  
Umi Wahidah ◽  
Sri Ayem
Keyword(s):  
Financial Reporting ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Control Variable ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Control Variables ◽  
Financial Reporting Standards

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positiveand significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.

scholarly journals PENGARUH TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK

2018 ◽  
Vol 6 (2) ◽  
pp. 105
Author(s):  
Paskalis A Panjalusman ◽  
Erik Nugraha ◽  
Audita Setiawan
Keyword(s):  
Stock Exchange ◽  
Manufacturing Sector ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Purposive Sampling ◽  
Independent Variable

AbstractThis study aims to examine the effect of transfer pricing on tax avoidance. The independent variable used in this study is transfer pricing. While the dependent variable used in this study is tax avoidance, which is measured using the effective tax rate (GAAP-ETR). The population in this study amounted to 15 multinational manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2014-2017 period. Determination of research samples using purposive sampling method and obtained a sample of 9 multinational manufacturing companies based on certain criteria. The results of the study show that transfer pricing has an effect but not significantly on tax avoidance. Key Word. transfer pricing; tax avodiance AbstrakPenelitian ini bertujuan untuk menguji pengaruh transfer pricing terhadap penghindaran pajak (tax avoidance). Variabel independen yang digunakan dalam penelitian ini adalah transfer pricing. Sedangkan variabel dependen yang digunakan dalam penelitian ini adalah penghindaran pajak (tax avoidance) yang diukur menggunakan effective tax rate (GAAP-ETR). Populasi dalam penelitian ini berjumlah 15 perusahaan sektor manufaktur multinasional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014-2017. Penentuan sampel penelitian menggunakan metode purposive sampling dan memperoleh sampel sebanyak 9 perusahaan manufaktur multinasional berdasarkan kriteria tertentu. Hasil penelitian menunjukan bahwa transfer pricing berpengaruh tetapi tidak signifikan terhadap penghindaran pajak (tax avoidance). Kata Kunci. transfer pricing; penghindaran pajak

scholarly journals PENGARUH LEVERAGE, KOMPENSASI RUGI FISKAL DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK

KEBERLANJUTAN ◽  
2017 ◽  
Vol 2 (1) ◽  
pp. 431
Author(s):  
Ridwan - Pajriyansyah ◽  
Amrie - Firmansyah
Keyword(s):  
Panel Data ◽  
Earnings Management ◽  
Multiple Regression ◽  
Significant Relationship ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Purposive Sampling

AbstractThis research is aimed to provide empirical evident about relationship between leverage, loss carry forward and earnings management on tax avoidance. Using purposive sampling this research selected 264 firms that are listed in Indonesian Stock Exchange from 2013-2015 as samples. The result of multiple regression of panel data shows that there is significant relationship between leverage and earnings management on tax avoidance. Meanwhile, loss carry forward shows no significant relationship on tax avoidance. Keywords: leverage, loss carry forward, earnings management, tax avoidance

scholarly journals Pengaruh Kualitas Pelaporan Keuangan Berbasis Akuntansi dan Berbasis Pasar terhadap Kesenjangan Informasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

2018 ◽  
Vol 2 (02) ◽  
pp. 124-131
Author(s):  
Suci Wahyuliza
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Reporting Quality ◽  
Sampling Technique ◽  
Income Smoothing ◽  
Financial Reporting Quality ◽  
Test Results ◽  
Manufacturing Companies ◽  
Purposive Sampling

This research aims to test the influence of the quality of financial reporting accounting based and market based on the asimetri of information. The sample used the manufacturing companies listed on the Indonesia stock exchange from 2007 untill 2011. Using a Purposive sampling technique of Sampling and retrieved samples of as many as 41 companies.Hypothesis test results showed that the quality of financial reporting  based accounting is represented with three indicator are persistence and predictability has no effect on the asimetri of information whereas the effect on income smoothing indicator asimetri of information. Further market based financial reporting quality is represented by three indicators, namely the relevance of the value and timeliness of the Asimetri information has no effect while the indicator of conservatism has influence on the asimetri of information.

scholarly journals Pengaruh Profitabilitas, Kepemilikan Institusional, Ukuran Perusahaan, dan Reputasi KAP Terhadap Ketepatan Waktu Pelaporan Keuangan

2021 ◽  
Vol 5 (2) ◽  
pp. 350
Author(s):  
Dian Santika ◽  
Cahyani Nuswandari
Keyword(s):  
Logistic Regression ◽  
Positive Affect ◽  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Purposive Sampling

The purpose of this research is to examine and analyze the effect of profitability (ROA), institutional ownership (own), firm size (size), and auditor’s repurtation (kap) on the timeliness of financial reporting at manufacture firms listed in Indonesia Stock Exchange (BEI) period 2017-2019. In this research, the sampling technique use purposive sampling. Sample of this research is 494 data from 519 manufacture firms sector listed and sent the report on finance in BEI period 2017-2019. Technique of analysis for examining is logistic regression. The result of this reseach is the profitability and firm size positive affect on the timeliness of financial reporting, while institutional ownership and auditor’s repurtation are not significant on the timeliness of financial reporting.

scholarly journals Tax Minimization Pemoderisasi Tunnelling Incentive, Mechanism Bonus dan Debt Covenant dalam Pengambilan Keputusan Transfer Pricing

2021 ◽  
Vol 8 (02) ◽  
pp. 16-34
Author(s):  
Priscillia Aulia Rahma Rahma ◽  
Djoko Wahjudi
Keyword(s):  
Stock Exchange ◽  
Transfer Pricing ◽  
Incentive Mechanism ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Research Population ◽  
Debt Covenant

ABSTRACT This study aims to determine the effect of income tunneling incentive, mechanism bonus and debt covenant   on   transfer   pricing   indications with tax minimization moderitation variables. This study is conducted using a case study with a qualitative research method. The data used is secondary data in form of evidence, historical records or reports that have been compiled in published and unpublished archives (documentary data). The research population   uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling technique was carried out by purposive sampling method. The study uses 505 observational data. Logistic regression is a data analysis technique used in this study. The result of the research that tunnelling incentives, mechanism bonus and debt covenant with tax minimization variable moderating have an effect on transfer pricing indications. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh tunneling incentive, mekanisme bonus dan debt covenant terhadap indikasi transfer pricing dengan tax minimization sebagai variabel moderisasi. Strategi  penelitian  yang  digunakan  adalah  studi kasus dengan metode penelitian kualitatif. Data yang digunakan adalah data sekunder berupa bukti, catatan atau laporan historis yang telah tersusun dalam arsip (data dokumenter) yang dipublikasikan dan yang tidak dipublikasikan. Populasi penelitian menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020. Teknik  pengambilan sampel dilakukan dengan metode purposive sampling. Penelitian menggunakan 505 data observasi. Regresi logistik merupakan teknik  analisis  data  yang  digunakan  dalam  penelitian  ini. Hasil penelitian menunjukkan bahwa tunnelling incentive, mechanism bonus dan debt covenant dengan tax minimization sebagai variabel pemoderisasi berpengaruh terhadap keputusan melakukan transfer pricing.

scholarly journals PENGARUH DER DAN RISIKO SISTEMATIS TERHADAP RETURN SAHAM PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI

2020 ◽  
Vol 6 (1) ◽  
pp. Press
Author(s):  
Muhammad Nur Mufid
Keyword(s):  
Stock Returns ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Systematic Risk ◽  
Secondary Data ◽  
Sampling Technique ◽  
High Price ◽  
Price Model ◽  
Purposive Sampling ◽  
Equity Ratio

Abstrak            Riset ini merupakan penelitian empiris terhadap factor yang mempengaruhi return saham. Objek penelitian ini adalah perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode laporan keuangan tahun 2014-20017. Return saham dihitung dari persentase perubahan harga saham penutupan setiap akhir tahun. Faktor yang diduga mempengaruhi return saham pada penelitian ini adalah rasio hutang (debt to equity ratio) dan tingkat risiko yang diukur dengan beta saham berdasarkan teori capital assest pricing model (CAPM). Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling dimana jumlah sampel yang diperoleh dalam penelitian ini adalah 8 sampel. Data yang digunakan dalam penelitian ini adalah data sekunder. Metode pengujian yang digunakan dalam penelitian ini adalah metode analisis regresi berganda dengan program SPSS dan uji asumsi klasik. Hasil penelitian menunjukkan, bahwa rasio hutang (DER) tidak memberikan pengaruh terhadap return saham , sedangkan risiko sistematis (BETA) memberikan pengaruh signifikan terhadap return saham.Kata kunci: return saham, debt to equity ratio, risiko sistematis Abstract               This research is an empirical study of the factors that influence stock returns. The object of this research is companies listed on the Indonesia Stock Exchange (IDX) with the financial reporting period of 2014-20017. Returns shares of high-price securities at the end of each year. The factors that influence returns are the debt to equity ratio and the level that uses the capital capital price model (CAPM). The sampling technique used was purposive sampling technique where the number of samples obtained in this study were 8 samples. The data used in this research is secondary data. The method used in this study is the method of multiple regression analysis with the SPSS program and the classic assumption test. The results showed that the debt ratio (DER) had no effect on stock returns, while systematic risk (BETA) had a significant effect on stock returns. Keywords: stock returns, debt to equity ratio, systematic risk

scholarly journals Pajak, Mekanisme Bonus dan Transfer Pricing

2019 ◽  
Vol 7 (1) ◽  
pp. 21
Author(s):  
Radhi Abdul Halim Rachmat
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Tax Rates ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Research Population ◽  
The Impact

AbstractThe practice of transfer pricing is mostly carried out by multinational companies that want high profits through tax avoidance. in addition, bonus giving is also one of the motivations for obtaining high profits. This study aims to examine the effect of tax and bonus mechanisms on the company's decision to conduct transfer pricing. The research population used in this study were manufacturing companies listed on the IDX (Indonesia Stock Exchange) period 2013 - 2017 which amounted to 142 companies and research samples totaling 23 companies using purposive sampling method. The analysis technique used in this study used logistic regression analysis. The results of the research partially indicate that tax has a significant effect on transfer pricing and the bonus mechanism has a significant effect on transfer pricing. The impact of transfer pricing has the potential to harm state revenues in the taxation sector, because companies will divert their taxable profits to countries that have lower tax rates. AbstrakPraktik transfer pricing mayoritas dilakukan oleh perusahaan multinasional yang menginginkan laba tinggi melalui penghindaran pajak. selain itu, pemberian bonus juga merupakan salah satu motivasi untuk mendapatkan laba yang tinggi. Penelitian ini bertujuan untuk meneliti pengaruh pajak dan mekanisme bonus terhadap keputusan perusahaan untuk melakukan transfer pricing. Populasi penelitian yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) periode 2013 – 2017 yang berjumlah 142 perusahaan dan sampel penelitiam yang berjumlah 23 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan pada penelitian ini menggunakan analisis regresi logistik. Hasil dari penelitian secara parsial menunjukkan bahwa pajak berpengaruh signifikan terhadap transfer pricing dan mekanisme bonus berpengaruh signifikan terhadap transfer pricing. Dampak transfer pricing berpotensi merugikan pendapatan negara pada sektor perpajakan, dikarenakan perusahaan akan mengalihkan laba kena pajaknya pada negara yang memiliki tarif pajak yang lebih rendahKata Kunci. pajak; mekanisme bonus; praktik transfer pricing

scholarly journals Determinants of Transfer Pricing Decisions in Mining Companies Listed on the Indonesian Stock Exchange

2021 ◽  
Vol 17 (2) ◽  
pp. 151-161
Author(s):  
Ade Maya Saraswati
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Research Result ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Pricing Decisions ◽  
Mining Companies ◽  
Good Corporate Governance ◽  
Positive Effect

Abstract: This research aims to analyse the effect of tax and tunnelling incentive to transfer pricing with good corporate governance as a moderating variable. This research focuses on all mining companies listed on the Indonesian Stock Exchange in the period from 2014-2018 by using the purposive sampling technique to determine the sample. There are 90 data observations used as the sample and analysed by using logistic regression and moderation regression analysis, with the help of the SPSS 20 program. The research result shows that tax has a positive effect on the decision of transfer pricing; tunnelling incentive does not have an effect on the decision of transfer pricing. Good corporate governance moderates the effect of tax to transfer pricing, meanwhile good corporate governance does not moderate the effect of tunnelling incentive to the decision of transfer pricing. Keywords: Good corporate governance; Tax; Transfer pricing; Tunnelling incentive Determinan Keputusan Transfer Pricing pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek IndonesiaAbstrak: Penelitian ini bertujuan untuk menganalisis pengaruh pajak dan tunnelling incentive terhadap transfer pricing dengan good corporate governance sebagai variabel pemoderasi. Populasi dari penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2014-2018 dengan penentuan sampel menggunakan teknik purposive sampling. Sampel dalam penelitian berjumlah 90 observasi data yang kemudian dianalisis menggunakan regresi logistik dan analisis regresi moderasi dengan bantuan program SPSS 20. Hasil penelitian menunjukkan bahwa pajak berpengaruh positif terhadap keputusan transfer pricing, tunneling incentive tidak berpengaruh terhadap keputusan transfer pricing, good corporate governance memoderasi pengaruh pajak terhadap transfer pricing, sedangkan good corporate governance tidak memoderasi pengaruh tunnelling incentive terhadap keputusan transfer pricing.Kata kunci: Good corporate governance; Pajak, Transfer pricing, Tunnelling incentive

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