PENGARUH TRANSFER PRICING, THIN CAPITALIZATION DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN SALES GROWTH SEBAGAI VARIABEL MODERASI
DOI:
https://doi.org/10.31000/bvaj.v8i1.12080Abstract
This research aims to determine the effect of Transfer Pricing, Thin Capitalization and Capital Intensity on Tax Avoidance with Sales Growth as a Moderating Variable. The population used was IDX companies in the food and beverage sector for 2018-2022 with a sampling technique using purposive sampling and 12 selected companies were obtained. Quantitative research design with the type of relationship between variables being causal (cause and effect). This research also assumes that there are other variables that moderate the relationship between the independent variable and the dependent. for partial hypothesis testing using panel data regression and for moderation testing using the moderated regretion analysis (MRA) test. The research results show that the thin capital, capital intensity and sales growth variables have an effect on tax avoidance, while transfer pricing has no effect on tax avoidance. for the moderation test, it was found that the sales growth variable was only able to moderate the effect of thin capitalization on tax avoidance, while the transfer pricing and capital intensity variables were not able to moderate it.
References
Afifah, S. N, & Prastiwi, Dewi. (2019). Pengaruh Aktivitas Thin Capitalization Terhadap Penghindaran Pajak. Jurnal Akuntansi Unesa, Vol. 7 No. 3, Mei 2019
Amidu, M., Coffie, W., & Acquah, P. (2019). Transfer pricing, earnings management and tax avoidance of firms in Ghana. Journal of Financial Crime, 26(1), 235–259.
Andawiyah, A., Subeki, A., & Hakiki, A. (2019). Pengaruh Thin Capitalization Terhadap Perhindaran Pajak Perusahaan Index Saham Syariah Indonesia.
Anggraeni, T., & Oktaviani, M. R. (2021). Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak. Jurnal Akuntansi dan Pajak.
Arofah, T. (2018). Pengaruh Pengungkapan Corporate Sosial Responsibility (CSR) Terhadap Penghindaran Pajak Perusahaan Publik Di Indonesia. Jurnal Ekonomi, Bisnis, dan Akuntansi, 20(1).
Basuki, A.T. (2021). Analisis Regresi Data Panel Dalam Penelitian Ekonomi Dan Bisnis. UMY Press.
Dayanara, L., Titisari, K., & Wijayanti, A. (2019). Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, Dan Capital Intensity Terhadap Penghindaran Pajak Pada Perusahaan Barang Industri Konsumsi Yang Terdaftar Di Bei Tahun 2014 – 2018.
Falbo, T., Firmansyah, A. (2018). Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak. Dalam Indonesian Journal of Accounting and Governance
Ghozali, I. (2021). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26 Edisi 10. Badan Penerbit Universitas Diponegoro: Semarang
Hananto, S. A., Sumarta, N. H., & Supriyono, D. E. (2021). Determinan Thin Capitalization pada Perusahaan Manufaktur di Indonesia. 4(1).
Hendrianto, A. J., Suripto, S., Effriyanti, E., & Hidayati, W. N. (2022). Pengaruh Sales growth, Capital intensity, Kompensasi Eksekutif, dan Kepemilikan Manajerial Terhadap Penghindaran Pajak.
Herianti, E., & Chairina, S. W. (2019). Does Transfer Pricing Improve the Tax Avoidance through Financial Reporting Aggressiveness? KnE Social Sciences.
Lucky, G. O., & Murtanto. (2022). Pengaruh Thin Capitalization dan Capital Intesity dengan Kepemilikan Institusionalsebagai Variabel Moderating Terhadap Tax Avoidance.
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Trisakti.
Mariani, D. (2020). Faktor Yang Mempengaruhi Tax Avoidance Pada Perusahaan Barang Konsumsi Yang Terdaftar Di BEI.
Martha, I., & Jati, I. K. (2021). Kepemilikan Manajerial, Proporsi Dewan Komisaris Independen, Komite Audit dan Penghindaran Pajak. E-Jurnal Akuntansi, 31(9), 2265.
Merkusiwati, N., & Damayanthi, I. (2020). Earnings Management and Different Tax Book To Explain Earnings Persistency. E-Jurnal Akunt, 30(1), 202.
Muhammad, K., Nasution, P., Mulyani, S. (2020). Pengaruh Intensitas Aset Tetap dan Intensitas Persediaan Terhadap Penghindaran Pajak dengan Pertumbuhan Penjualan Sebagai Variabel Moderasi.
Nadhifah, M., & Arif, A. (2020). Transfer Pricing, Thin Capitalization, Financial Distress, Earning Management, Dan Capital Intensity Terhadap Tax Avoidance Dimoderasi Oleh Sales Growth.
Nainggolan, A. C., & Hutabarat, F. (2022). Pengaruh Thin Capitalization, Intensitas Modal Terhadap Tax Avoidance (Pada Indeks Bank Tahun 2018-2020). Jurnal Ilmiah Mahasiswa Manajemen, 4(3).
Nathania, C., Wijaya, S., Hutagalung, G., & Simorangkir, E. N. (2021). The Influence Of Company Size And Leverage On Tax Avoidance With Profitability As Intervening Variable At Mining Company Listed In Indonesia Stock Exchange Period 2016-2018. International Journal of Business, Economics and Law, 24(2).
Panjalusman, P. A., Nugraha, E., & Setiawan, A. (2018). Pengaruh Transfer Pricing Terhadap Penghindaran Pajak. Jurnal Pendidikan Akuntansi & Keuangan, 6(2),
Pertiwi, S. D., & Purwasih, D. (2022). Pengaruh Ukuran Perusahaan, Intensitas Aset Tetap Terhadap Penghindaran Pajakdengan Pertumbuhan Penjualan Sebagai Variabelmoderasi.
Pravitasari, H. A., Khoiriawati, N., Sayyid, U., & Tulungagung, A. R. (2022). Pengaruh ukuran perusahaan, capital intensity dan sales growth terhadap penghindaran pajak. Jurnal Ilmiah Akuntansi dan Keuangan, 4.
Putri, N., & Mulyani, S. D. (2020). Pengaruh Transfer Pricing dan Kepemilikan Asing Terhadap Praktik Penghindaran Pajak (Tax Avoidance) Dengan Pengungkapan Corporate Social Responsibility (CSR) Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar, 2–4.
Rista, B., & Mulyani, S. D. (2019). Pengaruh corporate social responsibility dan profitabilitas terhadap penghindaran pajak perusahaan dengan peran komite audit sebagai moderasi. Prosiding Seminar Nasional Pakar, 2–45.
Salwah, S & Herianti, E. (2019). Pengaruh Aktivitas Thin Capitalization Terhadap Penghindaran Pajak
Sari, M. R., & Indrawan, I. G. A. (2022). Pengaruh kepemilikan instutional, capital intensity dan inventory intensity terhadap Tax Avoidance. Owner, 6(4), 4037–4049.
Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (Alfabeta).
Suryantari, N. P. L., & Mimba, N. P. S. H. (2022). Sales Growth Memoderasi Transfer Pricing, Thin Capitalization, Profitabilitas, dan Bonus Plan Terhadap Tax Avoidance Practice.
Suntari, Maesi dan Mulyani, S. D. (2020). Pengaruh Transfer Pricing Dan Thin Capitalization Terhadap Tax Aggressiveness Dimoderasi Oleh Ukuran Perusahaan.†Prosiding Seminar Nasional Pakar: 2–7.
Uliandari, P. D., & Purwasih, D. (2021). Pengaruh Intensitas Aset Tetap dan Sales Growth Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. 1(1).
Utami, M. F., & Irawan, F. (2022). Pengaruh Thin Capitalization dan Transfer Pricing Aggressiveness terhadap Penghindaran Pajak dengan Financial Constraints sebagai Variabel Moderasi.
Utami, R. P., & Syafiqurrahman, M. (2018). Pengaruh Organ-Organ Pendukung Good Corporate Governance Terhadap Tax Avoidance.
Wardana, P. G., & Asalam, A. G. (2022). Pengaruh Transfer Pricing, Kepemilikan Institusional dan Kompensasi Rugi Fiskal terhadap Tax Avoidance Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019.
Widyastuti, S. M., Meutia, I., & Candrakanta, A. B. (2022). The Impact of Leverage, Profitability, Capital Intensity and Corporate Governance on Tax Avoidance.
Yohana, B., Darmastuti, D., & Widyastuti, S. (2022). Penghindaran Pajak Di Indonesia: Pengaruh Transfer Pricing dan Customer Concentration Dimoderasi Oleh Peran Komisaris Independen. Reviu Akuntansi dan Bisnis Indonesia, 6(1), 112–129.
Downloads
Published
Issue
Section
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).
