Related Party Transactions, Earnings Management, and Transfer Pricing in Influencing Tax Avoidance: The Role of Company Size

Authors

DOI:

https://doi.org/10.31000/bvaj.v9i2.15431

Keywords:

Related Party Transaction, Manajemen Laba, Transfer Pricing, Penghindaran Pajak, Ukuran Perusahaan

Abstract

 

Tax evasion practices in the food and beverage manufacturing sector in Indonesia are of serious concern because they have the potential to reduce state revenue and create fiscal injustice. This study aims to analyze the influence of related party transactions (RPT), profit management, and transfer pricing on tax avoidance, with company size as a moderation variable. Using a quantitative approach, this study tested 15 manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2019–2023 period, resulting in 75 observations selected through purposive sampling. Data analysis was carried out by panel data regression using EViews 12 at a significance level of 5%. The findings show that RPT and transfer pricing have a significant effect on tax avoidance, while profit management has no effect. The contribution of this research lies in strengthening the empirical evidence in the Indonesian context, especially in sectors that are vulnerable to aggressive tax practices. The novelty of the research lies in the integration of the three practices in a single model with the size of the company as a moderator an approach that is still limited in the tax literature in developing countries.

References

Alfarizi, R. I., Sari, R. H. D. P., & Ajengtiyas, A. (2021). Pengaruh Profitabilitas, Transfer Pricing, Dan Manajemen Laba Terhadap Tax Avoidance. Jurnal Review Akuntansi, 2(1), 898–917.

Amalia, D. (2021). Pengaruh Likuiditas, Leverage Dan Intensitas Aset Terhadap Agresivitas Pajak. Krisna: Kumpulan Riset Akuntansi, 12(2), 232–240.

Amidu, M., Coffie, W., & Acquah, P. (2019). Transfer Pricing, Earnings Management and Tax Avoidance Of Firms In Ghana Journal Of Financial Crime Article Information: January. Https://Doi.Org/10.1108/Jfc-10-2017-0091

Eksandy, A. (2018). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Perbankan Syari’ah Indonesia. 5(1), 1–10.

Firmanzah, A., & Marsoem, B. S. (2023). The Effect of Profitability, Leverage, Firm Size, And Related Party Transactions on Tax Avoidance with Earnings Management as A Moderating Variable. Journal of Economics, Finance and Management Studies, 06(01).

Honggo, K., & Marlinah, A. (2019). Pengaruh Ukuran Perusahaan, Umur Perusahaan, Dewan Komisaris Independen, Komite Audit, Sales Growth, Dan Leverage Terhadap Penghindaran Pajak. Jurnal Bisnis Dan Akuntansi, 21(1), 9–26.

Irawan, F., & Turwanto. (2020). The Effect Of Tax Avoidance On Firm Value With Leverage As A Moderating Variable. Investment Management And Financial Innovations, 21(2), 336–344.

Kanji, L. (2019). Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Bongaya Journal For Research In Accounting (Bjra), 2(1), 20–27.

Kurniawati, A., & Panggabean, R. R. (2020). Firm Size, Financial Distress, Audit Quality, And Earnings Management Of Banking Companies. 436, 413–417.

Kusufiyah, Y. V., & Anggraini, D. (2022). Trend Penghindaran Pajak Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ekonomi Dan Bisnis Dharma Andalas, 24(1), 217–226. Https://Doi.Org/10.47233/Jebd.V24i1.396

Moeljono, M. (2020). Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak. Jurnal Penelitan Ekonomi Dan Bisnis, 5(1), 103–121.

Mustika, M., Sulistyowati, S., & Wahyuni, E. N. (2020). Examining The Impact Of Liquidity, Leverage And Earning Management On Corporate Tax Aggressiveness In Property And Real Estate Companies On Indonesia Stock Exchange. Proceedings Of The Annual International Conference On Accounting Research (Aicar 2019).

Nitimiani, N. K., & Suardika, A. A. K. A. (2020). Pengaruh Moralitas Individu, Asimetri Informasi, Dan Efektivitas Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi Pada Lpd Di Kecamatan Tegallalang. Hita Akuntansi Dan Keuangan, 1(2), 29–62. Https://Doi.Org/10.32795/Hak.V1i2.973

Nurariza, C. (2019). Pengaruh Related Party Transaction, Multinationaly, Thin Capitalization Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur. Journal Of Business And Economics (Jbe) Upi Yptk, 4(2), 58–64.

Pamungkas, B., & Setyawan, S. (2022). Conservatism And Transfer Pricing On Tax Avoidance: Tax Shelter Approach. Jurnal Reviu Akuntansi Dan Keuangan, 12(1), 171–185.

Putri, C. N. A., & Ayu Diantini, N. N. (2022). Pengaruh Asimetri Informasi, Pertumbuhan Perusahaan Dan Leverage Terhadap Nilai Perusahaan. E-Jurnal Manajemen Universitas Udayana, 11(11), 1937.

Sugiyono.Metode Penelitian: Kuantitatif, Kualitatif, Dan R&D / Prof. Dr. Sugiyono .2019

Suryani, A., Atikah, A., & Putri, H. T. (2019). The Effect Of Related Party Transactions Through Opportunistic Behaviour Management To Increase Firm Value. Gatr Journal Of Finance And Banking Review, 4(2), 64–72. Https://Doi.Org/10.35609/Jfbr.2019.4.2(3)

Wahyuningtyas, I. A. A., & Sofianty, D. (2022). Pengaruh Corporate Social Responsibility Dan Corporate Governance Terhadap Agresivitas Pajak. Bandung Conference Series: Accountancy, 2(1).

Hidayat, I., Alamsyah, S., Zatira, D., Suharti, E., Muslimah, S. N., & Febrianto, H. G. (2025, September). Does Executive Compensation Moderate the Impact of Ownership Structure and CEO Characteristics on Earnings Management? Evidence from Indonesian Manufacturing Companies. In IECON: International Economics and Business Conference (Vol. 3, No. 2, pp. 1711-1725).

Fitriana, A. I., Sunaryo, D., Pambudi, J. E., Nurhaliza, S., & Febrianto, H. G. (2025, September). Media Exposure, Gender Diversity, and Managerial Ownership of CSR Disclosure: The Moderation Effect of the Independent Board of Commissioners. In IECON: International Economics and Business Conference (Vol. 3, No. 2, pp. 1698-1710).

Astutik, N. J., & Setiawan, R. (2025). Investor Preferences in Choosing Digital Investment Applications: A Study on Banking and Non-Banking Securities Platforms. TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN, 5(4), 909-925.

Cahyani, A. E., & Febrianto, H. G. (2025). PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN INTENSITAS ASET TERHADAP AGRESIVITAS PAJAK. Jurnal Akuntansi STIE Muhammadiyah Palopo, 11(2), 242-258.

Erdawati, L., Ahmad, G. N., Sunaryo, D., & Febrianto, H. G. (2025). RURAL BANK RESILIENCE AND PERFORMANCE: A STUDY OF GOVERNANCE, RISK MANAGEMENT AND COMPLIANCE. Risk Governance & Control: Financial Markets & Institutions, 15.

Karim, A. K. A., Young, F. C. Y. F. C., Purnamasari, Y. F. P. Y. F., Febrianto, H. G. F. H. G., Zatira, D. Z. D., & Fitriana, A. I. F. A. I. (2025). THE MODERATING EFFECT OF PROFITABILITY ON DIVIDEND POLICY IN INDONESIAN INFRASTRUCTURE COMPANIES. JRAK, 17(1), 159-174.

Febrianto, H. G., Pambudi, J. E., Sunaryo, D., Fitriana, A. I., & Dehavilan, S. (2025). Tax Avoidance And Green Accounting In Increasing Firm Value And CSR Practices In Indonesia. Jurnal Reviu Akuntansi dan Keuangan, 15(1).

Hamdani, H., Febrianto, H. G., Fitriana, A. I., & Nurholisoh, N. (2024). Determinan Struktur Modal Antara Tangibility, Sales Growth, Business Risk, Dan Operating Leverage Pada Perusahaan Property Dan Real Estate. Balance Vocation Accounting Journal, 8(2), 214-227.

Downloads

Additional Files

Published

2025-12-31

Issue

Vol. 9 No. 2 (2025): December

Section

Articles

License

pernyataan bahwa pemegang hak artikel


Authors who publish with International Journal of Advances in Intelligent Informatics agree to the following terms: Authors retain copyright and grant the International Journal of Advances in Intelligent Informatics right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in International Journal of Advances in Intelligent Informatics. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in International Journal of Advances in Intelligent Informatics. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

Â