scholarly journals Analisis Determinan Transfer Pricing pada Perusahaan Multinasional yang Terdaftar di Bursa Efek Indonesia

2021 ◽  
Vol 16 (1) ◽  
pp. 74-93
Author(s):  
Gracia Agata ◽  
Putu Indrajaya Lembut ◽  
Fitri Oktariani
Keyword(s):  
Social Sciences ◽  
Transfer Pricing ◽  
Tax Haven ◽  
Thin Capitalization

Penelitian ini bertujuan untuk menganalisis pengaruh Multinasionalitas, Tax Haven dan Thin Capitalization terhadap Transfer Pricing. Sampel dalam penelitian ini adalah seluruh perusahaan multinasional yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2019 selain sektor keuangan, asuransi, pertambangan dan properti. Jumlah data yang sesuai dengan kriteria sampel adalah 260 data yang terdiri dari 65 perusahaan untuk tiap tahunnya. Metode analisis yang digunakan dalam mengolah data menggunakan analisis linier berganda. Penelitian ini menggunakan program Statistical Package for Social Sciences (SPSS). Hasil penelitian menunjukkan bahwa multinasionalitas dan tax haven tidak berpengaruh terhadap transfer pricing, dan thin capitalization berpengaruh positif terhadap transfer pricing.

scholarly journals Determinan Penghindaran Pajak Dengan Corporate Social Responsibility Sebagai Variabel Moderasi

1970 ◽  
Vol 4 (02) ◽  
pp. 182-194
Author(s):  
Purwoko Erie Dharmawan ◽  
Syahril Djaddang ◽  
Darmansyah Darmansyah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Significant Influence ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Jel Classification ◽  
Tax Haven ◽  
Corporate Social ◽  
Thin Capitalization

ABSTRACT This study aimed to analyze the influence of transfer pricing, thin capitalization, dan tax haven utilization against tax avoidance. This sudy also uses corporate social responsibility as a moderating variable. This study uses secondary data from manufacturing listed company during period of 2014-2016. Samples taken by using purposive sampling method and obtain 189 sampel consist of 63 companies during three years period. The method of testing the data used in this study is panel data regression analysis and descriptive statistics. The result showed that the transfer pricing has significant effect on tax avoidance, while thin capitalization dan tax haven utilization has no significant effect on tax avoidance. Corporate social responsibility has significant influence as moderating between transfer pricing and tax avoidance, but corporate social responsibility has no significant influence as moderating between thin capitalization dan tax haven utilization and tax avoidance. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing, thin capitalization, dan tax haven utilization terhadap penghindaran pajak. Peneltian ini juga menggunakan variabel corporate social responsibility sebagai variabel yang memoderasi pengaruh transfer pricing, thin capitalization, dan tax haven utilization terhadap penghindaran pajak. Studi ini menggunakan data sekunder dari perusahaan manufaktur yang terdaftar di bursa efek indonesia. Pengambilan sampel dilakukan dengan metode purposive samping. Sampel yang diperoleh sebanyak 189 sampel, terdiri dari 63 perusahaan manufaktur selama periode tiga tahun yaitu 2014 – 2016. Metode analisis yang digunakan dalam mengolah data menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa transfer pricing berpengaruh signifikan terhadap penghindaran pajak, sementara thin capitalization dan tax haven utilization tidak berpengaruh signifikan terhadap penghindaran pajak. Corporate social responsibility dapat memoderasi pengaruh transfer pricing terhadap penghindaran pajak, namun corporate social responsibility tidak dapat memoderasi pengaruh thin capitalization dan tax haven utilization terhadap penghindaran pajak. JEL Classification: MH14, H26, H32

scholarly journals INCOME SHIFTING DAN PEMANFAATAN NEGARA TAX HAVEN

2019 ◽  
Vol 9 (3) ◽  
pp. 375
Author(s):  
Rr. Dyah Fadliela Pramesthi ◽  
Eny Suprapti ◽  
Eris Tri Kurniawati
Keyword(s):  
Stock Exchange ◽  
Transfer Pricing ◽  
Positive Influence ◽  
Income Shifting ◽  
Intangible Asset ◽  
Analysis Method ◽  
Tax Haven ◽  
Shifting Strategy ◽  
Independent Variable ◽  
Thin Capitalization

The purpose of this research is to examine the influence of income shifting strategy to tax haven country utilization. The dependent variable is tax haven country utilization and the independent variable was income shifting strategy proxied by multinational, transfer pricing, thin capitalization, and intangible asset. The samples are 32 manufacturer basic and chemical industry sector companies listed in Indonesia Stock Exchange from, 2015-2017. The analysis method is data panel regression by using Eviews 7. The result of this research shows that income shifting which is proxied by multinational and transfer pricing have positive influence to tax haven country utilization but income shifting strategy which are proxied by thin capitalization and intangible asset have no significant influence to tax haven country utilization. 

scholarly journals The Influence of Income Shifting Incentives towards The Tax Haven Country Utilization: Case Study on the Companies listed in Indonesian Stock Exchange

2018 ◽  
Vol 20 (1) ◽  
pp. 27
Author(s):  
Nurhidayati Nurhidayati ◽  
Hendyga Fuadillah
Keyword(s):  
Intangible Assets ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Income Shifting ◽  
Intangible Asset ◽  
Profit Shifting ◽  
Industrial Sectors ◽  
Tax Haven ◽  
Directorate General ◽  
Thin Capitalization

This study aims to determine the association between a series of income shifting incentives, including multinationality, transfer pricing aggressiveness, thin capitalization, intangible assets, and tax haven country utilization. This study is based on a sample of 78 multinational companies listed on the Indonesia Stock Exchange over 2012–2016 period (390 firm-year). The results prove that, multinationality, thin capitalization, intangible asset are positively associated with tax haven utilization, while transfer pricing aggressiveness is not positively associated with tax haven utilization. Based on the additional analysis, basic and chemicals sectors have the highest association between a series of income shifting incentives and tax haven utilization among other industrial sectors and each industry sector has different ways of utilizing tax haven country. The findings of this study are expected to provide input to the Directorate General of Taxes the importance of reviewing debt to equity ratio rule which turned out to be one gap for the taxpayer and in making the proposed inspection plan and the potential thematic exploration related to profit shifting incentives more focused on basic industry and chemicals sector. The Directorate General of Taxes also needs to raise awareness of the taxpayers of agriculture, mining, basic and chemicals, and trade, service and investment, which has a growing number of subsidiaries in tax haven country. Increased supervision of intangible assets transfers in the agriculture and infra­structure, utilities & transportation sectors also needs to be done.

scholarly journals Determinan Penghindaran Pajak Dengan Corporate Social Responsibility Sebagai Variabel Moderasi

1970 ◽  
Vol 4 (02) ◽  
pp. 182-194
Author(s):  
Purwoko Erie Dharmawan ◽  
Syahril Djaddang ◽  
Darmansyah Darmansyah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Significant Influence ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Jel Classification ◽  
Tax Haven ◽  
Corporate Social ◽  
Thin Capitalization

ABSTRACT This study aimed to analyze the influence of transfer pricing, thin capitalization, dan tax haven utilization against tax avoidance. This sudy also uses corporate social responsibility as a moderating variable. This study uses secondary data from manufacturing listed company during period of 2014-2016. Samples taken by using purposive sampling method and obtain 189 sampel consist of 63 companies during three years period. The method of testing the data used in this study is panel data regression analysis and descriptive statistics. The result showed that the transfer pricing has significant effect on tax avoidance, while thin capitalization dan tax haven utilization has no significant effect on tax avoidance. Corporate social responsibility has significant influence as moderating between transfer pricing and tax avoidance, but corporate social responsibility has no significant influence as moderating between thin capitalization dan tax haven utilization and tax avoidance. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing, thin capitalization, dan tax haven utilization terhadap penghindaran pajak. Peneltian ini juga menggunakan variabel corporate social responsibility sebagai variabel yang memoderasi pengaruh transfer pricing, thin capitalization, dan tax haven utilization terhadap penghindaran pajak. Studi ini menggunakan data sekunder dari perusahaan manufaktur yang terdaftar di bursa efek indonesia. Pengambilan sampel dilakukan dengan metode purposive samping. Sampel yang diperoleh sebanyak 189 sampel, terdiri dari 63 perusahaan manufaktur selama periode tiga tahun yaitu 2014 – 2016. Metode analisis yang digunakan dalam mengolah data menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa transfer pricing berpengaruh signifikan terhadap penghindaran pajak, sementara thin capitalization dan tax haven utilization tidak berpengaruh signifikan terhadap penghindaran pajak. Corporate social responsibility dapat memoderasi pengaruh transfer pricing terhadap penghindaran pajak, namun corporate social responsibility tidak dapat memoderasi pengaruh thin capitalization dan tax haven utilization terhadap penghindaran pajak. JEL Classification: MH14, H26, H32

Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak

2018 ◽  
Vol 2 (1) ◽  
pp. 1-28
Author(s):  
Teza Deasvery Falbo ◽  
Amrie Firmansyah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Thin Capitalization

The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratioindicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transferpricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well astransfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companieswhich are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, theselected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examinationused in this study is multiple linear regression analysis of panel data.The results of this study suggest that thincapitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated withtax avoidance.

scholarly journals Substitution across profit shifting methods and the impact on thin capitalization rules

2021 ◽  
Author(s):  
Gideon Goerdt ◽  
Wolfgang Eggert
Keyword(s):  
Multinational Firms ◽  
Transfer Pricing ◽  
Multinational Firm ◽  
Profit Shifting ◽  
Goods And Services ◽  
Internal Goods ◽  
Transfer Prices ◽  
Debt Shifting ◽  
The Impact ◽  
Thin Capitalization

AbstractThin capitalization rules limit firms’ ability to deduct internal interest payments from taxable income, thereby restricting debt shifting activities of multinational firms. Since multinational firms can limit their tax liability in several ways, regulation of debt shifting may have an impact on other profit shifting methods. We therefore provide a model in which a multinational firm can shift profits out of a host country by issuing internal debt from an entity located in a tax haven and by manipulating transfer prices on internal goods and services. The focus of this paper is the analysis of regulatory incentives, $$(i)$$ ( i ) if a multinational firm treats debt shifting and transfer pricing as substitutes or $$(ii)$$ ( i i ) if the methods are not directly connected. The results provide a new aspect for why hybrid thin capitalization rules are used. Our discussion in this paper explains why hybrid rules can result in improvements in welfare if multinational firms treat methods of profit shifting as substitutes.

scholarly journals When Does Tax Avoidance Result in Tax Uncertainty?

2018 ◽  
Vol 94 (2) ◽  
pp. 179-203 ◽  
Author(s):  
Scott D. Dyreng ◽  
Michelle Hanlon ◽  
Edward L. Maydew
Keyword(s):  
Transfer Pricing ◽  
Tax Avoidance ◽  
Pricing Strategies ◽  
Tax Rates ◽  
Effective Tax Rates ◽  
Time Period ◽  
Tax Haven ◽  
Tax Benefits ◽  
Tax Uncertainty

ABSTRACT We investigate the relation between tax avoidance and tax uncertainty, where tax uncertainty is the amount of unrecognized tax benefits recorded over the same time period as the tax avoidance. On average, we find that tax avoiders, i.e., firms with relatively low cash effective tax rates, bear significantly greater tax uncertainty than firms that have higher cash effective tax rates. We find that the relation between tax avoidance and tax uncertainty is stronger for firms with frequent patent filings and tax haven subsidiaries, proxies for intangible-related transfer pricing strategies. The findings have implications for several puzzling results in the literature.

scholarly journals PENGARUH THIN CAPITALIZATION RULE PADA LEVERAGE PERUSAHAAN MASUK BURSA DI INDONESIA

2017 ◽  
Vol 2 (2) ◽  
pp. 152-155
Author(s):  
Muhammad Rheza Ramadhan ◽  
Satria Agus Frandyanto ◽  
Riko Riandoko
Keyword(s):  
Transfer Pricing ◽  
Tax Avoidance ◽  
T Test ◽  
Tax Aggressiveness ◽  
Paired Sample ◽  
Correlation Test ◽  
Result Show ◽  
Thin Capitalization ◽  
Test Result ◽  
Rule Implementation

This research finds the effect of thin capitalization rule implementation to company leverage in Indonesia. This study used leverage data in 2015 (before the implementation) and 2016 (after the implementation). The data was processed using paired sample t-test. Based on hand-collected sample of 69 publicity- listed indonesian firms for the 2015 and 2016 year, our paired sample t-test result, descriptive statistic, and correlation test result show that thin capitalization rule can reduce company leverage by 73,8%. Keywords: thin capitalization, tax avoidance, tax aggressiveness, transfer pricing, leverage

scholarly journals Determinant of Transfer Pricing Decision in Infrastructure, Utility, and Transportation Companies

2020 ◽  
Vol 9 (2) ◽  
pp. 150
Author(s):  
Maharamya Karuna Anggani ◽  
Trisni Suryarini
Keyword(s):  
Statistical Analysis ◽  
Intangible Assets ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Sample Selection ◽  
Analysis Data ◽  
Tax Planning ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Thin Capitalization

ABSTRAKPenelitian ini bertujuan untuk menganalisis dan mengetahui besarnya pengaruh tax planning, thin capitalization, dan intangible assets terhadap keputusan perusahaan dalam melakukan transfer pricing. Penelitian ini menggunakan 78 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 hingga 2018 sebagai populasi penelitian. Pemilihan sampel penelitian ini menggunakan metode purposive sampling, dan diperoleh hanya 65 data yang dapat digunakan untuk data analisis. Metode analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis statistik inferensial dengan menggunakan uji linear berganda untuk model regresi. Hasil penelitian menunjukkan bahwa thin capitalization dan intangible assets tidak berpengaruh secara signifikan terhadap keputusan perusahaan dalam melakukan transfer pricing. Sedangkan, tax planning berpengaruh secara signifikan terhadap keputusan perusahaan dalam melakukan transfer pricing.  Kata kunci: Transfer Pricing; Tax Planning; Thin Capitalization; Intangible Assets ABSTRACTThis study aims to analyze and determine the affect of tax planning, thin capitalization, and intangible assets on company decisions in transfer pricing. This study uses 78 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018 as the study population. The sample selection of this study used a purposive sampling method, and the final sample was obtained by 65 data which is can use for data of analysis. Data analysis methods used in this study are descriptive statistical analysis and inferential statistical analysis using multiple linear tests for regression models. The results showed that thin capitalization and intangible assets did not significantly influence the company's decision to transfer pricing. At the same time, tax planning significantly influenced the company's decision to transfer pricing.Keywords: Transfer Pricing; Tax Planning; Thin Capitalization; Intangible Assets 

scholarly journals The determinants of tax-haven use: evidence from Canada

2019 ◽  
Vol 21 (1) ◽  
pp. 142-162
Author(s):  
Yosra Fourati Makni ◽  
Anis Maaloul ◽  
Rabeb Dabbebi
Keyword(s):  
Design Methodology ◽  
Probit Regression ◽  
Tax Havens ◽  
Content Type ◽  
Financial Firms ◽  
Tax Haven ◽  
Alternative Measures ◽  
Withholding Taxes ◽  
Practical Implications ◽  
Thin Capitalization

Purpose The purpose of this paper is to investigate the determinants of tax-haven use of publicly listed Canadian firms. Design/methodology/approach Based on alternative measures of tax havens (TH) and referring to a sample of 235 Canadian firms over the period of 2014–2015, probit-regression analyses are used to examine the determinants of tax-haven use. Findings The authors provide evidence that multinationality, intangible assets, thin capitalization, withholding taxes, equity-based management remuneration and tax fees paid to auditing firms are positively associated with TH use. Furthermore, the authors show that the variable relating to R&D intensity is positively associated with TH use. The authors also document that strong corporate-governance structures are negatively associated with TH use. Research limitations/implications This study is only limited to Canadian firms, so the results may not be generalizable to other countries. Practical implications The results may assist tax watchdogs in their efforts to understand the tax behavior held by Canadian firms. They may also be interesting for tax authorities in planning enforcement activities. Originality/value This study uses a sample from publicly listed financial and non-financial firms. It also uses various lists of TH published by various competent sources (IMF, 2000, 2007; TJN, 2005; OECD, 2012). The findings corroborate the recent media attention about the extensive use of TH by Canadian firms.

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