The Effect of Transfer Pricing and Tax Avoidance on Tax Aggressiveness

Authors

  • Irmawan Irmawan Universitas Pamulang
  • Erwin Catur Wicaksono
  • Muhamad Rizki Pambudi
  • Tri Juliawan

Abstract

This study aims to empirically examine the effect of transfer pricing and tax avoidance on tax aggressiveness (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange in 2011 – 2015). The object of this study were manufacturing companies listed on the Indonesia Stock Exchange in 2011 – 2015. The sample was selected using a purposive sampling method and a data sample of 80 companies' financial statements was obtained with a total of 16 companies and a 5 year observation. This study uses ETR (Effective Tax Rate) as a proxy for Tax Aggressiveness. The classical assumption test uses normality, multicollinearity, autocorrelation and heteroscedasticity tests. The hypothesis testing model used is multiple linear regression analysis. The results of this study indicate that Transfer Pricing has no significant effect on Tax Aggressivity, while Tax Avoidance has a significant effect on Tax Aggressiveness.

Keywords: Transfer Pricing, Tax Avoidance, Tax Aggressiveness

References

Asmaranti, Yuztitya. (2011).“Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan terhadap Kinerja Keuangan dengan Sales Growth sebagai Variabel Intervening “ . Jurnal Ilmiah ESAI Volume 5, Nomor 3.ISSN No. 1978-6034

Belkaoui dan Riahi Ahmed (2006) Accounting Theory. Jakarta: salemba Empat.

Detiana, Tita. Pengaruh Rasio Keuangan,Pertumbuhan Penjualan dan Deviden Terhadap harga Saham. Jurnal Manajemen & Bisnis VOL 14 NO. 01 April 2014,ISSN 1693-7619.

Dwimulyani, Susi. (2010). Konservatisma Akuntansi dan Sengketa pajak Penghasilan: Suatu Investigasi Empiris. Simposium Nasional Akuntansi XIII Purwokerto.

Hani, Syafrida. (2014). Analisis Pertumbuhan Penjualan dan Struktur Aktiva terhadap Struktur Pendanaan Eksternal. Jurnal Manajemen & Bisnis VOL 14 NO. 01 April 2014, ISSN 1693-7619.

Imam, Ghozali. (2011). Aplikasi Analisis Multivariate Program SPSS. Edisi Kelima. Semarang: Universitas Diponegoro

Mardiasmo. (2011). Perpajakan Edisi Revisi. Yogyakarta: Andi.

Putri, I Gusti Ayu Dian Esha dan Naniek Noviari. (2012). Konservatisme Akuntansi Sebagai Pemicu Timbulnya Sengketa Pajak. Skripsi. Fakultas Ekonomi dan Bisnis Universitas Udayana. Denpasar, Bali

Resmi, Siti. (2009). Perpajakan: Teori dan Kasus. Edisi 5. Buku 1. Jakarta: Salemba Empat.

Sardana. (2014). Kenali Hak dan Kewajiban Perpajakan Anda,Bandung:Alfabeta.

Sutedy, Adrian. (2013). Hukum Pajak. Jakarta: Sinar Grafika

Sugiyanto, S., & Febrianti, F. D. (2021). The Effect of Green Intellectual Capital, Conservatism, Earning Management, to Future Stock Return and Its Impications On Stock Return. The Indonesian Accounting Review, 11 (1), 93.

Sugiyanto, S., & Candra, A. (2019). Good Corporate Governance, Conservatism Accounting, Real Earnings Management, And Information Asymmetry On Share Return. Jiafe (Jurnal Ilmiah Akuntansi Fakultas Ekonomi), 4(1), 9-18.

Sugiyono. (2011) .Metode Penelitian Kualitatif Kuantittatif dan R&D. Bandung : Alfabeta.

Soemitro, Rochmat. (2006). Dasar-Dasar Hukum Pajak dan Pajak Pendapatan 1944,cet.IX,Bandung: Eresco.

Warsa,I Putu Prasetya Jaya dan Naniek Noviari. (2015). “Pengaruh Konservatisma Akuntansi Pada Indikasi Timbulnya Sengketa Pajak Penghasilan Badanâ€. ISSN : 2302-8556.

Zuraida,Ida dan L.Y.Hari Sih Advianto.2011.Penagihan Pajak,Bogor: Ghalia indonesia.

Afandi, A. (2021). MENTORING PROGRAM: Empowerment and Human Resources Development. AKADEMIK: Jurnal Mahasiswa Humanis, 1(3), 87-94.

Andreas, D. (2022). EMPLOYEE PERFORMANCE: The Effect Of Motivation And Job Satisfaction. PRODUKTIF: Jurnal Kepegawaian dan Organisasi, 1(1), 28-35.

Anggranei, F. N. (2020). Realitas Kompetensi Guru Pasca Sertifikasi. Scientific Journal of Reflection: Economic, Accounting, Management and Business, 3(4), 331-340.

Gunawan, I. (2022). CUSTOMER LOYALTY: The Effect Customer Satisfaction, Experiential Marketing and Product Quality. KINERJA: Jurnal Manajemen Organisasi dan Industri, 1(1), 35-50.

Indra, W. (2021). Detection of Gen C/EBPα Encodes the Meat Quality. AKADEMIK: Jurnal Mahasiswa Sain & Teknologi, 1(1), 24-32.

Iswardani, W. (2021). Hydroponic Vegetable Production Planning at Plantation Parung Farm Bogor. AKADEMIK: Jurnal Mahasiswa Sain & Teknologi, 1(1), 8-15.

Jayanti, L. (2022). Socialization Of Financial Literacy During The Covid-19 Pandemic In South Tanggerang MSME Gallery. Jurnal PKM Manajemen Bisnis, 2(1), 34-43.

Novitasari, A., & Yulizar, Y. (2023). Company Value Disclosure Based on Fundamental Analysis of Energy Companies in Indonesia. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 3(2), 65-73.

Anggraini, F. N. (2022). PERFORMANCE: Self, Management, and Organizational Social Perspectives. PRODUKTIF: Jurnal Kepegawaian dan Organisasi, 1(1), 1-9.

Nurbaeti, S. (2022). Significance of the Influence of Leadership Model, Morale, and Satisfaction on Performance Consistency. PRODUKTIF: Jurnal Kepegawaian dan Organisasi, 1(1), 10-18.

Nuriadi, N. (2021). The Effectiveness Of Application Of Marketing Strategies In Private Higher Education. AKADEMIK: Jurnal Mahasiswa Humanis, 1(3), 104-113.

Nurlaila, P. (2022). PERFORMANCE MODEL: Satisfaction, Commitment and Reward Based. KINERJA: Jurnal Manajemen Organisasi dan Industri, 1(1), 19-26.

Pambudi, R. F., & Kustini, E. (2023). BUSINESS DIGITALIZATION TRAINING: Optimization of Digital Business Opportunities and Advantages. Jurnal PKM Manajemen Bisnis, 3(1), 14-22.

Rahman, A. (2023). Professional Work Model in Terms of Standard Operating Procedures, Intelligence, Rules and Ethics. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 3(2), 74-85.

Sari, E. N. (2021). Concept Of Small And Medium Entrepreneurs In Customer Oriented Islam. AKADEMIK: Jurnal Mahasiswa Humanis, 1(3), 123-131.

Anggraeni, F. N. (2020). Survey Motivasi Kerja Driver Ojek Online Grab. Scientific Journal Of Reflection: Economic, Accounting, Management and Business, 3(3), 251-260.

Solahudin, M. (2022). PREDICTING THE INCREASE OF COMPANY VALUE BASED ON PROFIT AND DEBT GOVERNANCE POLICIES: A Case Study on Indonesian Automotive Companies. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 2(3), 123-131.

Wulandari, D. (2022). Customer Satisfaction as a Priority in Excellent Banking Services. KINERJA: Jurnal Manajemen Organisasi dan Industri, 1(1), 27-34.

Downloads

Published

2023-06-30

Issue

Vol. 3 No. 2 (2023): HUMANIS (Humanities, Management and Science Proceedings)

Section

Articles

License

Open Access

HUMANIS (Humanities, Management and Science Proceedings) is a national peer reviewed and open access journal that publishes significant and important research from all area of agroindustry.

This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.

Copyright

Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.

Disclaimer

No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.