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

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.

2018 ◽  
Vol 2 (1) ◽  
pp. 1-28
Author(s):  
Teza Deasvery Falbo ◽  
Amrie Firmansyah

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.


2019 ◽  
pp. 2293
Author(s):  
Ida Ayu Intan Dwiyanti ◽  
I Ketut Jati

This study aims to determine the effect of profitability, capital intensity, and inventory intensity on tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017 with a population of 150 companies. Determination of the sample in this research is by non probabilaty sampling method and by purposive sampling technique, so that the research sample is 63 companies. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of multiple linear regression analysis which shows that all independent variables in this study, namely profitability, capital intensity, and inventory intensity have a positive effect on tax avoidance. Keywords: Profitability, capital intensity, inventory intensity, tax avoidance


2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Tesa Anggraeni ◽  
Rachmawati Meita Oktaviani

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.


2019 ◽  
Vol 2 (1) ◽  
pp. 1-28
Author(s):  
Teza Deasvery Falbo ◽  
Amrie Firmansyah

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


2021 ◽  
Vol 16 (2) ◽  
pp. 279
Author(s):  
Hanung Adittya Aristyatama ◽  
Agus Bandiyono

This study examines the effect of transfer pricing aggressiveness, income smoothing, and managerial ability in tax avoidance with financial constraints as a moderating variable. The samples were manufacturing companies listed on the Indonesia Stock Exchange in 2015 to 2018. The study analyzed a form of panel data with a fixed-effect model approach. The result was transfer pricing aggressiveness and income smoothing had positives effects on tax avoidance. Managerial ability reduces tax avoidance, while financial constraints did not. Furthermore, financial constraints did not moderate the effects of transfer pricing aggressiveness on tax avoidance. Financial constraints strengthened the positive effects of income smoothing and the negative effects of managerial ability on tax avoidance. This study provides input to the tax authorities in formulating policies, as well as input for risk analysis on tax potential. Keywords: transfer pricing aggressiveness, income smoothing, managerial ability, financial constraints, tax avoidance.


2019 ◽  
Author(s):  
Eva Herianti ◽  
Septi Wulandari Chairina

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.


2018 ◽  
Vol 19 (3) ◽  
pp. 90
Author(s):  
Bela Pratiwi

This study aims to determine the effect of tax, Exchange rate, tunneling incentive, and leverageto Transfer Pricing. Dependent variable in this study is Transfer Pricing which is proxied withthe value from a related party transaction (RPT) of sale. The independent variables in this studyare tax, Exchange rate, tunneling incentive, and leverage. This study took the secondary datain financial statements or annual reports that have been published by companies in IndonesiaStock Exchange. The population in this study are all the manufacturing companies listed on theIndonesia Stock Exchange in 2012-2016. This study took manufacturing companies listed on theIndonesia Stock Exchange as sample, especially the various industry sectors from years 2012-2016. Sampling technique used in this study was purposive sampling method. The total numberof sample in this study is 35 firm years from seven companies. The analytical method used waslogistic regression analysis using SPSS program version 16. The results of the analysis inthis study indicate that tax, Exchange rate, and tunneling incentive have no significant effect onTransfer Pricing, whereas leverage has a significant positive effect on Transfer Pricing.Keywords: Transfer Pricing, Tax, Exchange rate, Incentive Tunneling, Leverage.


2020 ◽  
Vol 5 (2) ◽  
pp. 139-151
Author(s):  
Frenky Yosua Hangtuah ◽  
Helmi Yazid ◽  
Muhamad Taqi

This study aims to determine the effect of tax avoidance and income smoothing on the firm value with a debt policy variable as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange which published financial statements for the period 2016-2018. By using purposive sampling technique, 243 company samples were obtained and analyzed using multiple linear regression. The results of this study indicate that (1) tax avoidance does not have a positive effect on firm value (2) Income smoothing has a positive effect on firm value (3) Debt policy as a moderating variable can strengthen the relationship between tax avoidance and firm value. (4) Debt policy as a moderating variable does not significantly strengthen the relationship between income smoothing and firm value.


Author(s):  
Rubiatto Biettant

<em>The purpose of this study was to determine the effect of corporate governance </em><em>and return on assets against tax avoidance in manufacturing companies on the BEI in </em><em>2012-20;4. The research data was obtained from the company's annual finance report </em><em>on the Indonesian stock exchange website. The samples are 34 companies </em><em>mwmfacturing sector listed on the Stock Exchange in 2012-2014. Sampling technique </em><em>used is purposive sampling. This study uses linear regression analysis. The results showed that corporate governance has not significant effect on tax avoidance. The results show that corporate governance and return on assets have a significant effect </em><em>on tax avoidance</em>


ACCRUALS ◽  
2021 ◽  
Vol 5 (01) ◽  
pp. 38-53
Author(s):  
Nurul Aisyah Rachmawati ◽  
Ana Fitriana

Tax aggressiveness is an action taken by a company in reducing taxable income through tax planning, either legally done by tax avoidance or illegally by tax evasion. This study examines the effect of financial constraints and institutional ownership on tax aggressiveness.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling method used in this research is purposive sampling, with this method companies that meet as many as 56 companies. The analytical tool used is classic assumption test, multiple linear regression test, model test and hypothesis test. The results of this study indicate that (1) financial constraints have a positive effect on tax aggressiveness, (2) institutional ownership has a positive effect on tax aggressiveness, (3) institutional ownership weakens the relationship between financial constraints and tax aggressiveness.


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