PENGARUH TRANSFER PRICING TERHADAP PENGHINDARAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING
DOI:
https://doi.org/10.32670/fairvalue.v4iSpesial%20Issue%201.608Keywords:
Earnings Management, Tax Avoidance, Transfer PricingAbstract
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.
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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.
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Perusahaan terhadap Transfer Pricing pada Perusahaan yang Tergabung dalam
Jakarta Islamic Index dan Terdaftar di Bursa Efek Indonesia Periode 2012-2016.
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Moeljono. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Jurnal
Penelitan Ekonomi Dan Bisnis (JPEB), 5(1), 103–121.
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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.
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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.
