INCOME SHIFTING DAN PEMANFAATAN NEGARA TAX HAVEN

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.

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

Jurnal Akuntansi dan Keuangan ◽

10.9744/jak.20.1.27-38 ◽

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.

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Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE ◽

10.36766/ijag.v2i1.6 ◽

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.

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IMPLIKASI PERUBAHAN UNDANG–UNDANG PERPAJAKAN TERHADAP KEPUTUSAN STRATEGI LEVERAGE BAGI PERUSAHAAN YANG TERDAFTAR DI PT. BURSA EFEK JAKARTA

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2008.v12.i2.2076 ◽

2017 ◽

Vol 12 (2) ◽

pp. 227

Author(s):

Sapari Sapari

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Stock Exchange ◽

Negative Influence ◽

Positive Influence ◽

Independent Variables ◽

Tax Shield ◽

Independent Variable ◽

Debt Tax Shield ◽

Tax Regulation

This research examines the connection between non debt tax shield and the change of leverage, between level of effective company tax and the change of leverage, and between operation income before depreciation and the change of leverage.This research takes 17 samples of food and beverages companies listed in Jakarta Stock Exchange from 1st January 1994 till 31st December 1999. And this research uses data from 1994 – 1999 for the regression analysis. Multiple regression analysis is used to test hyphothesis 1 (H1), hyphothesis 2 (H2) and hyphothesis 3 (H3). Independent variables in the regression are level of effective company tax, non debt tax shield and operation income before depreciation, whilst independent variable in the regression is leverage.The result of this research proves that (1) non debt tax shield after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change, (2) level of effective company tax after the amendment of 1994 tax regulation (1995 – 1999) brings negative influence to the leverage change, and (3) operation income before depreciation after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change.

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Pengaruh Mekanisme Bonus, Exchange Rate, Intangible Assets, dan Kompensasi Rugi Fiskal Terhadap Keputusan Perusahaan Melakukan Transfer Pricing

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.272 ◽

2020 ◽

Vol 2 (3) ◽

pp. 3125-3143

Author(s):

Weni Avri Rahman ◽

Charoline Cheisviyanny

Keyword(s):

Exchange Rate ◽

Sampling Method ◽

Intangible Assets ◽

Stock Exchange ◽

Transfer Pricing ◽

Secondary Data ◽

Total Sample ◽

Analysis Method ◽

Loss Compensation ◽

Positive Effect

This research aims to examine to analyze the effect of bonus scheme, exchange rate, intangible assets, and fiscal loss compensation on the company’s decision to do transfer pricing. The population in this research are all of the companies listed in Indonesia Stock Exchange (IDX) in 2014 until 2018. The sample of study was determined by using purposive sampling method, and that total sample 93 companies. The data used secondary data and collected by documentation at www.idx.com. This research use logistic regression analysis as analysis method. The result of analysis in this research showed that bonus scheme, exchange rate, and fiscal loss compensation had no effect on the company’s decision to do transfer pricing. Intangible Assets had a positive effect on the company’s decision to do transfer pricing

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Determinan Penghindaran Pajak Dengan Corporate Social Responsibility Sebagai Variabel Moderasi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2017.004.02.15 ◽

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

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PENGARUH KEBIJAKAN DIVIDEN TERHADAP KEKAYAAN PEMEGANG SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

PENELITIAN DAN KARYA ILMIAH ◽

10.25105/pdk.v1i2.1459 ◽

2017 ◽

Vol 1 (2) ◽

Author(s):

Bayu Malindo Putra ◽

Henny Setyo Lestari

Keyword(s):

Multiple Regression ◽

Stock Exchange ◽

Market Price ◽

Sampling Technique ◽

Positive Influence ◽

Manufacturing Companies ◽

Return On Equity ◽

Earnings Per Share ◽

Independent Variable ◽

Retained Earnings

This study discusses the effect of the dividend per share, retained earnings per share, return on equity, and lagged price per share to the market price per share on manufacturing companies listed in Indonesia Stock Exchange (IDX). The sampling technique used in this research is purposive sampling. Samples are 33 companies listed in the Indonesia Stock Exchange (IDX) for five years from 2010 to 2014. The dependent variable in this study is the market price per share, while the independent variable is the dividend per share, retained earnings per share, return on equity, and lagged price per share. The method used in this research is multiple regression. The results show that there are positive influence between the dividend per share, retained earnings per share, return on equity and lagged price per share to the market price per share.

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Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v21i02.1530 ◽

2021 ◽

Vol 21 (02) ◽

Author(s):

Tesa Anggraeni ◽

Rachmawati Meita Oktaviani

Keyword(s):

Stock Exchange ◽

Tax Avoidance ◽

Company Size ◽

Manufacturing Companies ◽

Panel Data Regression ◽

Data Regression ◽

Negative Effect ◽

Independent Variable ◽

Positive Effect ◽

Thin Capitalization

This researcher examines how thin capitalization, profitability, and company size affect tax avoidance. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. The sampling method uses purposive sampling in order to obtain 69 manufacturing companies. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variable thin capitalization has no effect on tax avoidance. While profitability has a significant positive effect on tax avoidance, and company size has a significant negative effect on tax avoidance.

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PENGARUH TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK

JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN ◽

10.17509/jpak.v6i2.15916 ◽

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

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

Jurnal Akuntansi Indonesia ◽

10.30659/jai.9.2.150-167 ◽

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

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Faktor yang Mempengaruhi Audit Delay pada Industri Dasar dan Kimia

Berkala Akuntansi dan Keuangan Indonesia ◽

10.20473/baki.v4i1.11816 ◽

2019 ◽

Vol 4 (1) ◽

pp. 35

Author(s):

Isieny Wendy ◽

Vonni Rizal ◽

Hantono Hantono

Keyword(s):

Chemical Industry ◽

Stock Exchange ◽

Analysis Method ◽

Mining Company ◽

Financial Report ◽

Independent Variables ◽

Public Account ◽

Approach Method ◽

Independent Variable ◽

Research Type

This study aims to examine and analyze the effect of public account firm, complexity of company operations, and total assets to audit delay at basic and chemical industry listed on the Stock Exchange period 2012-2016. The research method used in this research using quantitative approach method, research type is descriptive quantitative which is explanatory research. The population of research is 65 financial report of mining company, with technique of taking purposive sampling hence obtained sample of research as many as 22 financial report of mining company period 2012-2016. Data analysis method in this research is logistic regression analysis. The results of this study show simultaneously public account firm, complexity of company operations, and total assets haven’t a significant effect on the audit delay on basic and chemical industry listed on the Stock Exchange period 2012-2016, with a significant value of 0.020 < 0.05. Partially public account firm, complexity of company operations, and total assets have no effect to audit delay on Mining companies listed in BEI period 2011-2015 with significant value < 0,05. The result of Nagelkerke's R Square value in this research is 0.31 which can be stated that variability of the dependent variable (audit delay) which can be explained by variability of independent variable (public account firm, complexity of company operations, and total assets) 31 % while the rest equal to 69 % is explained by other independent variables.

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