PENGARUH TRANSFER PRICING, CAPITAL INTENSITY, TUNNELING INCENTIVE TERHADAP TAX AVOIDANCE DENGAN FOREIGN OWNERSHIP SEBAGAI PEMODERASI

Sonia Nurdianti, Anny Widiasmara, Heidy Paramitha Devi

Abstract


The aim of this study is to empirically test the effect of transfer pricing, capital intensity, and tunneling incentives on tax avoidance with foreign ownership as a moderating variable. The population in this study was 83 energy sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample in this study used purposive sampling by obtaining 165 samples. The method used in this study is a quantitative method obtained from the annual report from the official website of the Indonesia Stock Exchange (IDX), while the analysis tool uses SPSS 24. Data analysis uses multiple linear regression, classical assumption test, hypothesis test and MRA test. Based on the results of the t-test, it was found that the transfer pricing and tunneling incentive variables partially have no effect on tax avoidance and cannot moderate foreign ownership with significant values of 0.882 and 0.638, respectively. The capital intensity variable partially influences tax avoidance but cannot moderate foreign ownership with a significant value of 0.003.

Kata Kunci: Transfer Pricing, Capital Intensity, Tunneling Incentive, Tax Avoidance, Foreign Ownership.


Full Text:

PDF

References


Amelia, Nurul, and Luh Nadi. 2024. “Pengaruh Thin Capitalization, Transfer Pricing, Dan Derivatif Keuangan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Barang Konsumen Primer (Consumer Non-Cyclicals) Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 - 2022).” Neraca Manajemen, Ekonomi 4(4). doi: 10.8734/mnmae.v1i2.359.

Ayu Nurulita, Nisa, and Agung Yulianto. 2023. “Pengaruh Profitabilitas, Institutional Ownership, Corporate Social Responsibility, Dan Tunneling Incentive Terhadap Tax Avoidance.” JPNM Jurnal Pustaka Nusantara Multidisiplin 1(1):1–10. doi: 10.59945/jpnm.v1i1.7.

Azzahra, Almira, and Triyono. 2024. “Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Intensitas Aset Tetap Terhadap Tax Avoidance : Komite Audit Sebagai Variabel Moderasi.” Economics and Digital Business Review 5(2):310–24.

bps.go.id. 2024. “Realisasi Pendapatan Negara (Milyar Rupiah), 2022-2024.” Bps.Go.Id. Retrieved May 7, 2024 (https://www.bps.go.id/id/statistics-table/2/MTA3MCMy/realisasi-pendapatan-negara.html).

Br Purba, Rahima. 2023. Teori Akutansi: Sebuah Pemahaman Untuk Mendukung Penelitian Di Bidang Akuntansi. 1st ed. CV. Merdeka Kreasi Group.

Cahyo, Fandi Dwi, and Chaidir Iswanaji. 2023. “Studi Literatur: Faktor-Faktor Yang Mempengaruhi Penghindaraan Pajak (Tax Avoidance) Pada Perusahaan Manufaktur Di Indonesia.” Jurnal Economina 2(2):359–68. doi: 10.55681/economina.v2i2.260.

Darussalam, Danny Septriadi, and B. Bawono Kristiaji. 2013. Transfer Pricing Ide, Strategi, Dan Panduan Praktis Dalam Perspektif Pajak Internasional. 1st ed. PT Dimensi Internasional Tax.

Fadilla, Meisya Refi, Tutty Nuryati, Elia Rossa, Dewi Puspaningtyas Faeni, and Sumarno Manrejo. 2023. “Pengaruh Intangible Asset Dan Tunneling Incentive Terhadap Tax Avoidance Dengan Profitabilitas Sebagai Variabel Moderasi.” Sinomika Journal 2(4):747–58. doi: https://doi.org/10.54443/sinomika.v2i4.1578.

globalwitness.org. 2019. “Adaro Moves Hundreds of Millions of Dollars into Growing Offshore Network.” Globalwitness.Org. Retrieved March 2, 2024 (https://www.globalwitness.org/en/press-releases/adaro-moves-hundreds-millions-dollars-growing-offshore-network/).

Hafira Isnain, Dirvi Surya Abbas, Hamdani, and Budi Rohmansyah. 2022. “Pengaruh Tunneling Incentive, Mekanisme Bonus, Beban Pajak Dan Laverage Terhadap Keputusan Perusahaan Melakukan Transfer Pricing.” Jurnal Riset Ilmu Akuntansi 1(4):39–55.

Hardana, Ali, and Abdul Nasser Hasibuan. 2023. “The Impact of Probability, Transfer Pricing, and Capital Intensity on Tax Avoidance When Listed Companies in the Property and Real Estate Sub Sectors on the Indonesia Stock Exchange.” International Journal of Islamic Economics 5(01):67. doi: 10.32332/ijie.v5i01.6991.

Kusumarini, Adelia, and Atwal Arifin. 2021. “Pengaruh Tunneling Incentive, Good Corporate Governance (GCG), Mekanisme Bonus dan Ukuran Perusahaan terhadap Transfer Pricing.” The 13th University Research Colloqium 2021 Sekolah Tinggi Ilmu Kesehatan Muhammadiyah Klaten 460–66.

Madani, Dini Nur, and Chaidir Djohar. 2024. “Pengaruh Transfer Pricing, Dewan Komisaris Independen dan Kepemilikan Asing terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Industri Barang Konsumsi Primer Yang Terdaftar Di Bei Periode 2018-2022).” Jurnal Nusa Akuntansi 1(1):92–109. doi: 10.62237/jna.v1i1.7.

Mardianti, Istiqomah Vivin, and Lilis Ardini. 2020. “Pengaruh Tanggung Jawab Sosial Perusahaan, Profitabilitas, Kepemilikan Asing dan Intensitas Modal terhadap Penghindaran Pajak.” Jurnal Ilmu Dan Riset Akuntansi 9(4):1–24.

Margaretha, Angeline, Mila Susanti, and Valentine Siagian. 2021. “Pengaruh Deferred Tax, Capital Intensity dan Return On Asset terhadap Agresivitas Pajak.” Jurnal Akuntansi 13:160–72. doi: 10.28932/jam.v13i1.3537.

Nokiyanti, Excellent, Widi Dwi Ernawati, and Indrayati. 2023. “The Influence of Corporate Social Responsibility, Tunneling Incentive, and Capital Intensity Against Tax Avoidance Excellent.” Jurnal Akuntansi Dan Humaniora 2(3):258–65. doi: 10.54408/jabter.v2i3.158.

Pembayun Khamisan, Mayang Sekar, and Christina Dwi Astuti. 2023. “The Effect of Capital Intensity, Transfer Pricing, and Sales Growth On Tax Avoidance with Company Size as A Moderation Variable.” Devotion Journal of Community Service 4(3):709–20. doi: 10.36418/devotion.v4i3.419.

Ratnandari, Nadila Indah, and Fatchan Achyani. 2023. “Implikasi Institutional Ownership dalam Pengaruh Capital Intensity, Kompensasi Rugi Fiskal, dan Tunneling Incentive terhadap Tax Avoidance.” Jurnal Maneksi 12(4):888–98. doi: 10.31959/jm.v12i4.2005.

Refgia, Thesa. 2017. “Pengaruh Pajak, Mekanisme Bonus, Ukuran Perusahaan, Kepemilikan Asing, dan Tunneling Incentive Terhadap Transfer Pricing (Perusahaan Sektor Industri Dasar Dan Kimia Yang Listing Di Bei Tahun 2011-2014).” Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau 4(1):543–55.

Salsabila, and Nera Marinda Machdar. 2024. “Pengaruh Kesulitan Keuangan, Perjanjian Hutang, Dan Harga Transfer Terhadap Penghindaran Pajak Yang Dimoderasi Kepemilikan Asing.” Jurnal Rimba : Riset Ilmu Manajemen Bisnis Dan Akuntansi 2(1):100–110.

Sitanggang, Tikkos, and Silvi Leusiana. 2023. “The Effect of Profitability and Capital Intensity on Tax Avoidance.” Eximia 11:78–87. doi: 10.47577/eximia.v11i1.282.

Sutanto, Janice, and Hilary Flora A. T. Lasar. 2023. “Pengaruh Transfer Pricing dan Karakteristik Perusahaan Terhadap Penghindaran Pajak.” Media Bisnis 15(2):169–80. doi: 10.34208/mb.v15i2.1966.

Utomo, Agung Budi, and Giawan Nur Fitria. 2021. “Ukuran Perusahaan Memoderasi Pengaruh Capital Intensity dan Profitabilitas Terhadap Agresivitas Pajak.” Esensi: Jurnal Bisnis Dan Manajemen 10(2):231–46. doi: 10.15408/ess.v10i2.18800.

Yulianto, Trimo. 2019. “Mengoptimalkan Peran Penerimaan Negara Bukan Pajak Sebagai Sumber Penerimaan Negara.” Djpb.Kemenkeu.Go.Id. Retrieved March 31, 2024 (https://djpb.kemenkeu.go.id/kanwil/sulteng/id/data-publikasi/berita-terbaru/2824-mengoptimalkan-peran-penerimaan-negara-bukan-pajak-sebagai-sumber-penerimaan-negara.html).


Refbacks

  • There are currently no refbacks.


 

 

 

 

 

 

 

Editorial Office:

Universitas PGRI Madiun

Kampus 3 Lantai 2

Fakultas Ekonomi dan Bisnis

Jl. Auri no. 14-16 Madiun