PENGARUH TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING
Article Sidebar
Main Article Content
Abstract
The purpose of carrying out this research is to examine the direct effect of transfer
pricing on tax avoidance and the indirect effect of transfer pricing on tax avoidance
mediated by earnings management. The research sample consisted of 169 nonfinancial companies listed on the IDX-IC sectoral index of the Indonesia Stock
Exchange during the year of observation (2016-2020). Sample selection was done
using the purposive sampling technique. The research data was overall tested by
panel regression, while mediation effect is tested by sobel test and variance
accounted for (VAF) test. The results of this study conclude that transfer pricing is
not significant in influencing tax avoidance directly, and the earnings management
is not able and is not significant in mediating the effect of transfer pricing on tax
avoidance.
Article Details
References
Ariefianto, Moch. Doddy. (2012). Ekonometrika esensi dan aplikasi dengan
menggunakan EViews. Jakarta: Erlangga.
Astuti, T. P., & Aryani, Y. A. (2016). Tren Pengindaran Pajak Perusahaan Manufaktur di
Indonesia. Jurnal Akuntansi, 20(3), 375–388. https://doi.org/10.24912/ja.v20i3.4.
Bayunanda, A., & Ompusunggu, A. P. (2018). Influence of Debt to Equity Ratio, Return
on Assets, and Earning Management on Tax Avoidance (Survey on Manufacturing
Companies Registered in BEI). International Journal of Business, Economics and
Law, 15(5), 133–142.
Darma, S. S. (2019). Pengaruh Related Party Transaction dan Thin Capitalization
terhadap Strategi Penghindaran Pajak. Jurnal Ilmiah Akuntansi Universitas
Pamulang, 7(1), 58–75. https://doi.org/10.32493/jiaup.v7i1.2508.
Darussalam, Septriadi, D., & Kristiaji, B. B. (2013). Transfer Pricing : Ide, Strategi, dan
Panduan Praktis dalam Prespektif Pajak Internasional. Danny Darussalam Tax
Center (PT Dimensi International Tax), 1-33.
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-run Corporate Tax Avoidance.
Accounting Review, 83(1), 1–38. https://doi.org/10.2308/accr.2008.83.1.61.
Falbo, T. D., & Firmansyah, A. (2018). Thin Capitalization, Transfer Pricing
Aggresiveness, Penghindaran Pajak. Indonesian Journal of Accounting and
Governance (IJAG), 2(1), 1–28. https://doi.org/10.36766/ijag.v2i1.6.
Ghozali, Imam. (2013). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 21
Update PLS Regresi. Semarang : Badan Penerbit Universitas Diponegoro.
Gujarati, N, Damodar. (2012). Dasar-dasar Ekonometrika (Terjemahan) Buku 2 Edisi 5.
Jakarta: Salemba Empat.
Hair Jr., J. F., Black, C. W., Babin J., B., & Anderson, R. E. (2010). Multivariate Data
Analysis. Pearson Education Limited. https://doi.org/10.4324/9781351269360.
Hardani, Andriani, H., Ustiawaty, J., Utami, E. F., Istiqomah, R. R., Fardani, R. A.,
Sukmana, D. J., & Auliya, N. H. (2020). Metode Penelitian Kualitatif & Kuantitatif.
CV. Pustaka Ilmu Group, 235-277.
Haryanti, A. D., Amalia, F. A., & Suprapti, E. (2020). Specific Anti Rule Avoidance
(SAAR): How Does it Affect Tax Avoidance? Jurnal Reviu Akuntansi Dan
Keuangan, 10(1), 1–8. https://doi.org/10.22219/jrak.v10i1.11083.
Herianti, E., & Chairina, S. W. (2019). Does Transfer Pricing Improve the Tax Avoidance
through Financial Reporting Aggressiveness? KnE Social Sciences, 3(26), 357–376.
https://doi.org/10.18502/kss.v3i26.5387.
Herianti, E., & Marundha, A. (2019). Transfer Pricing, Agency Costs, and Financial
Reporting Aggressiveness: An Empirical Study in Indonesia. Journal of Accounting
and Investment, 20(3), 325–338. https://doi.org/10.18196/jai.2003132.
Hidayah, M. N., & Nuzula, N. F. (2019). Pengaruh Transfer Pricing dan Perencanaan
Pajak terhadap Manajemen Laba. Jurnal Administrasi Bisnis (JAB), 75(1), 28–36.
[Kemenkeu] Kementerian Keuangan Republik Indonesia. (2015). Penentuan Besarnya Perbandingan Antara Utang dan Modal Perusahaan untuk Keperluan
Penghitungan Pajak Penghasilan. PMK RI Nomor 169/PMK.010/2015. Jakarta
[Kemenkeu] Kementerian Keuangan Republik Indonesia. (2020). Laporan Kinerja
Kementerian Keuangan Dalam Angka Tahun 2020. Jakarta.
Kurniasih, L., Sulardi, Suranta, S. (2017). Earnings Management, Corporate Governance
and Tax Avoidance: The Case in Indonesia. Journal of Finance and Banking Review,
(4), 28-35.
Kurniasih, T., & Sari, M. M. R. (2013). Pengaruh Return on Assets, Leverage, Corporate
Governance, Ukuran Perusahaan dan Kompensasi Rugi Fiskal pada Tax Avoidance.
Buletin Studi Ekonomi, 18(1), 58–66.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance Matched Discretionary
Accrual Measures. Journal of Accounting and Economics, 39, 163–197.
https://doi.org/10.1016/j.jacceco.2004.11.002.
Melmusi, Z. (2016). Pengaruh Pajak, Mekanisme Bonus, Kepemilikan Asing, dan Ukuran
Perusahaan terhadap Transfer Pricing pada Perusahaan yang Tergabung dalam
Jakarta Islamic Index dan Terdaftar di Bursa Efek Indonesia Periode 2012-2016.
Jurnal EKOBISTEK Fakultas Ekonomi, 5(2), 1–12.
Moeljono. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Jurnal
Penelitan Ekonomi Dan Bisnis (JPEB), 5(1), 103–121.
https://doi.org/10.33633/jpeb.v5i1.2645.
Montgomery, D. C., Peck, E. A. 1992. Introduction to Linear Regression Analysis, 2nd
edition. New York: John Wiley & Sons, Inc.
Mulyati, Y., Subing, H. J. T., Fathonah, A. N., & Prameela, A. (2019). Effect of
Profitability, Leverage and Company Size on Tax Avoidance. International Journal
of Innovation, Creativity and Change, 6(8), 26–35.
Mustami, A. A. (2014). Coca-Cola Diduga Akali Pajak. Kompas.Com.
https://ekonomi.kompas.com/read/2014/06/13/1135319/CocaCola.Diduga.Akali.Se
toran.Pajak. Diakses pada 6 Oktober 2020.
Nadhifah, M., & Arif, A. (2020). Transfer Pricing, Thin Capitalization, Financial
Distress, Earning Management, dan Capital Intensity terhadap Tax Avoidance
Dimoderasi oleh Sales Growth. Jurnal Magister Akuntansi Trisakti, 7(2), 145–170.
https://doi.org/10.25105/jmat.v7i2.7731.
Napitupulu, I. H., Situngkir, A., & Arfani, C. (2020). Pengaruh Transfer Pricing dan
Profitabilitas terhadap Tax Avoidance. Kajian Akuntansi, 21(2), 126–141.
https://doi.org/10.29313/ka.v21i2.6737.
Nurhandono, F., & Firmansyah, A. (2017). Lindung Nilai, Financial Leverage,
Manajemen Laba, dan Agresivitas Pajak. Jurnal Media Riset Akuntansi, Auditing &
Informasi, 17(1), 31–52. https://doi.org/10.25105/mraai.v17i1.2039.
[OJK] Otoritas Jasa Keuangan Republik Indonesia. (2020). Kewajiban Keterbukaan
Informasi dan Tata Kelola Perusahaan Bagi Emiten atau Perusahaan Publik yang
Memenuhi Kriteria Emiten dengan Aset Skala Kecil dan Emiten dengan Skala Aset
Menengah. POJK RI Nomor 43/POJK.04/2020. Jakarta.
Panjalusman, P. A., Nugraha, E., & Setiawan, A. (2018). Pengaruh Transfer Pricing
terhadap Penghindaran Pajak. Jurnal Pendidikan Akuntansi & Keuangan, 6(2), 105–
https://doi.org/10.17509/jpak.v6i2.15916.
Putri, V. R., & Putra, B. I. (2017). Pengaruh Leverage, Profitability, Ukuran Perusahaan,
dan Proporsi Kepemilikan Institusional terhadap Tax Avoidance. Jurnal Manajemen
Dayasaing, 19(1), 1–11. https://doi.org/10.23917/dayasaing.v19i1.5100.
Perbandingan Antara Utang dan Modal Perusahaan untuk Keperluan
Penghitungan Pajak Penghasilan. PMK RI Nomor 169/PMK.010/2015. Jakarta
[Kemenkeu] Kementerian Keuangan Republik Indonesia. (2020). Laporan Kinerja
Kementerian Keuangan Dalam Angka Tahun 2020. Jakarta.
Kurniasih, L., Sulardi, Suranta, S. (2017). Earnings Management, Corporate Governance
and Tax Avoidance: The Case in Indonesia. Journal of Finance and Banking Review,
(4), 28-35.
Kurniasih, T., & Sari, M. M. R. (2013). Pengaruh Return on Assets, Leverage, Corporate
Governance, Ukuran Perusahaan dan Kompensasi Rugi Fiskal pada Tax Avoidance.
Buletin Studi Ekonomi, 18(1), 58–66.
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005). Performance Matched Discretionary
Accrual Measures. Journal of Accounting and Economics, 39, 163–197.
https://doi.org/10.1016/j.jacceco.2004.11.002.
Melmusi, Z. (2016). Pengaruh Pajak, Mekanisme Bonus, Kepemilikan Asing, dan Ukuran
Perusahaan terhadap Transfer Pricing pada Perusahaan yang Tergabung dalam
Jakarta Islamic Index dan Terdaftar di Bursa Efek Indonesia Periode 2012-2016.
Jurnal EKOBISTEK Fakultas Ekonomi, 5(2), 1–12.
Moeljono. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Jurnal
Penelitan Ekonomi Dan Bisnis (JPEB), 5(1), 103–121.
https://doi.org/10.33633/jpeb.v5i1.2645.
Montgomery, D. C., Peck, E. A. 1992. Introduction to Linear Regression Analysis, 2nd
edition. New York: John Wiley & Sons, Inc.
Mulyati, Y., Subing, H. J. T., Fathonah, A. N., & Prameela, A. (2019). Effect of
Profitability, Leverage and Company Size on Tax Avoidance. International Journal
of Innovation, Creativity and Change, 6(8), 26–35.
Mustami, A. A. (2014). Coca-Cola Diduga Akali Pajak. Kompas.Com.
https://ekonomi.kompas.com/read/2014/06/13/1135319/CocaCola.Diduga.Akali.Se
toran.Pajak. Diakses pada 6 Oktober 2020.
Nadhifah, M., & Arif, A. (2020). Transfer Pricing, Thin Capitalization, Financial
Distress, Earning Management, dan Capital Intensity terhadap Tax Avoidance
Dimoderasi oleh Sales Growth. Jurnal Magister Akuntansi Trisakti, 7(2), 145–170.
https://doi.org/10.25105/jmat.v7i2.7731.
Napitupulu, I. H., Situngkir, A., & Arfani, C. (2020). Pengaruh Transfer Pricing dan
Profitabilitas terhadap Tax Avoidance. Kajian Akuntansi, 21(2), 126–141.
https://doi.org/10.29313/ka.v21i2.6737.
Nurhandono, F., & Firmansyah, A. (2017). Lindung Nilai, Financial Leverage,
Manajemen Laba, dan Agresivitas Pajak. Jurnal Media Riset Akuntansi, Auditing &
Informasi, 17(1), 31–52. https://doi.org/10.25105/mraai.v17i1.2039.
[OJK] Otoritas Jasa Keuangan Republik Indonesia. (2020). Kewajiban Keterbukaan
Informasi dan Tata Kelola Perusahaan Bagi Emiten atau Perusahaan Publik yang
Memenuhi Kriteria Emiten dengan Aset Skala Kecil dan Emiten dengan Skala Aset
Menengah. POJK RI Nomor 43/POJK.04/2020. Jakarta.
Panjalusman, P. A., Nugraha, E., & Setiawan, A. (2018). Pengaruh Transfer Pricing
terhadap Penghindaran Pajak. Jurnal Pendidikan Akuntansi & Keuangan, 6(2), 105–
https://doi.org/10.17509/jpak.v6i2.15916.
Putri, V. R., & Putra, B. I. (2017). Pengaruh Leverage, Profitability, Ukuran Perusahaan,
dan Proporsi Kepemilikan Institusional terhadap Tax Avoidance. Jurnal Manajemen
Dayasaing, 19(1), 1–11. https://doi.org/10.23917/dayasaing.v19i1.5100.