(Universitas Pamulang, Indonesia)(2) Imar Halimah
(Universitas Pamulang, Indonesia)*corresponding author
AbstractThe purpose of this research is to empirically test and obtain evidence regarding the influence of Thin Capitalization and Transfer Pricing on Tax Avoidance, moderated by Financial Constraints. This study uses a sample of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 The sampling technique employed is purposive sampling, where from 130 non-cyclical consumer sector companies, a sample of 25 companies was obtained over 5 years, resulting in a total of 125 data samples. The analysis used is panel data regression analysis employing a fixed effect regression model for equations I and II. The data was processed using Eviews12 software. The results indicate that both thin capitalization and transfer pricing simultaneously influence tax avoidance. The findings also show that, partially, thin capitalization affects tax avoidance, and transfer pricing affects tax avoidance. Additionally, the results indicate that financial constraints do not moderate the influence of thin capitalization, while financial constraints do moderate the influence of transfer pricing on tax avoidance. Keywordsthin capitalization, transfer pricing, tax avoidance, financial constraints
|
DOIhttps://doi.org/10.57235/qistina.v4i2.6912 |
Article metrics10.57235/qistina.v4i2.6912 Abstract views : 0 | PDF views : 0 |
Cite |
Full Text Download
|
References
Amaliah, E. N., Darnah, D., & Sifriyani, S. (2020). Regresi Data Panel dengan Pendekatan Common Effect Model (CEM), Fixed Effect model (FEM) dan Random Effect Model (REM) (Studi Kasus: Persentase Penduduk Miskin Menurut Kabupaten/Kota di Kalimantan Timur Tahun 2015-2018). ESTIMASI: Journal of Statistics and Its Application, 1(2), 106. https://doi.org/10.20956/ejsa.v1i2.10574
Alm, J., Liu, Y., & Zhang, K. (2019). Financial constraints and firm tax evasion. International Tax and Public Finance, 26(1), 71–102. https://doi.org/10.1007/s10797 018-9502-7
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. https://doi.org/10.1108/JFC-10-2017-0091
Anggraeni, T., & Meita Oktaviani, R. (2021). Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak. Jurnal Akuntansi Dan Pajak, 21(2), 390–397. https://doi.org/10.29040/jap.v21i2.1530
Apriliyanti, R. (2021). Pengaruh Thin Capitalization, Capital Intensity dan Corporate Social Responsibility Terhadap Penghindaran Pajak Dengan Pemanfaatan Tax Heaven Country Sebagai Variabel Moderating. In Skripsi Universitas Islam Negeri Syarif Hidayatullah Jakarta.
Arliani Yohanes, D. (2023). Pengaruh kepemilikan institusional, transfer pricing, dan faktor lainnya terhadap penghindaran pajak. E-Jurnal Akuntansi Tsm, 3(1), 17–32. http://jurnaltsm.id/index.php/EJATSM
Ayuthaya, M., & Simbolon, R. F. (2021). Dampak Kepemilikan Institusional Domestik Terhadap Penghindaran Pajak : Peran Thin Capitalization Sebagai Pemoderasi. Jurnal Manajemen Ekonomi Dan Akuntansi, 10. https://www.ejournal-polnam.ac.id/index.php/JurnalManeksi/article/view/659
Begley, T. (2012). Signaling, Financial Constraints, and Performance Sensitive Debt. http://ssrn.com/abstract=2140217Electroniccopyavailableat:https://ssrn.com/abstract=2140217Electroniccopyavailableat:http://ssrn.com/abstract=2140217
Chen, C., & Lai, S. (2012). Financial constraint and tax aggressiveness. Working Paper, University of Auckland, 1–41.
Dewi, R., Kusumawati, N., Afiah, E. T., Nurizki, A. T., & Bina Bangsa, U. (2023). Pengaruh Thin Capitalization Dan Transfer Pricing Terhadap Penghindaran Pajak Dengan Pemanfaatan Tax Havens Country Sebagai Variabel Moderating. Jurnal Ilmiah Akuntansi, 4. https://doi.org/10.46306/rev.v4i1
Dyreng, S., Hanlon, M., & Maydew, E. L. (2019). Long-Run Corporate Tax Avoidance.
Edwards, A., Schwab, C., Shevlin, T., Bauer, A., Blaylock, B., Call, A., Campbell, J., Ehinger, A., Laplante, S., Liao, S., Lynch, D., Mescall, D., Nesbitt, W., Richardson, G., & Utke, S. (2013). Financial Constraints and the Incentive for Tax Planning.
Ghazouani, T. (2019). The capital structure through the trade-off theory: Evidence from Tunisian firm. International Journal of Economics and Financial Issues, 3(3), 625–636.
Ghozali, I. , & Ratmono, D. (2020). Analisis Multivariat dan Ekonometrika Teori, Konsep dan Aplikasi dengan E-Views 10 (2nd ed.). Badan Penerbit - Undip.
Gouwvara, N., & Susanty, M. (2023). Pengaruh Thin Capitalization dan Faktor Lainnya Terhadap Penghindaran Pajak. E-Jurnal Akuntansi Tsm, 3(2), 291–304. http://jurnaltsm.id/index.php/EJATSM
Gunawan Rini. (2024). Pengaruh Financial Distress, Thin Capitalization, Dan Transfer Pricing Terhadap Tax Avoidance Dengan Sales Growth Sebagai Variabel Moderating Pada Perusahaan Subsektor Food & Beverage Yang Terdaftar Di Bursa Efek Indonesia Selama Tahun 2020-2022. Global Accounting, 3. https://jurnal.ubd.ac.id/index.php/ga
Hasyim A, A., Inayati I, N., & Kusbadiyah, A. (2022). Pengaruh transfer pricing, kepemilikan asing, dan intensitas modal terhadap penghindaran pajak. Jurnal Akuntansi Dan Pajak, 2, 1–12. http://jurnal.stie-aas.ac.id/index.php/jap
Ijlal Alfarizi, R., Hindria Dyah Pita Sari, R., & Ajengtiyas, A. (2021). Pengaruh profitabilitas, transfer pricing, dan Manajemen laba terhadap tax avoidance. Koferensi Riset Nasional Ekonomi,Manajemen, Dan Akuntansi, 2, 898.
Imam Ghozali. (2018). Aplikasi Analisis Multivariative Dengan Program IBM SPSS 25 Edisi 9. Badan Penerbit Universitas Diponegoro.
Leony Larasati Widodo, Nur Diana, & M. Cholid Mawardi. (2020). Pengaruh multinasionalitas, good coorporate governance, tax haven, dan thin capitalization terhadap praktik penghindaran pajak pada perusahaan multinasional yang terdaftar di bei periode tahun 2016-2018. Fakultas Ekonomi Dan Bisnis Universitas Islam Malang, 9, 1–15. https://jim.unisma.ac.id/index.php/jra/article/view/6345
Lia Agustina, & Aris Sanulika. (2024). Pengaruh Beban Pajak Tangguhan, Capital Intensity, dan Thin Capitalization terhadap Tax Avoidance. AKUA: Jurnal Akuntansi Dan Keuangan, 3(2), 86–95. https://doi.org/10.54259/akua.v3i2.2648
Lamont, O., Polk, C., & Saá-Requejo, J. (2001). Financial Constraints and Stock Returns. The Review of Financial Studies, 14(2), 529–554. http://www.jstor.org/stable/2696750
Luh Nadi, & Amelia, N. (2024). Pengaruh thin capitalization, transfer pricing, dan derivatif Keuangan terhadap tax avoidance. Neraca Manajemen, Ekonomi, 4, 1–33. 10.8734/mnmae.v1i2.359
Machokoto, M. (2021). Do financial constraints really matter? A case of understudied African firms. International Journal of Finance and Economics, 26(3), 4670–4705. https://doi.org/10.1002/ijfe.2036
Magister, J., Trisakti, A., 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.v7il.6311
Mardiatmoko, G. (2020). Pentingnya Uji Asumsi Klasik Pada Analisis Regresi Linier Berganda (Studi Kasus Penyusunan Persamaan Allometrik Kenari Muda [Canarium Indicum L.]). BAREKENG: Jurnal Ilmu Matematika Dan Terapan, 14(3), 333–342. https://doi.org/10.30598/barekengvol14iss3pp333-342
Meckling, W., & Jensen Michael C. (1976). “Theory of the Firm.” Managerial Behavior, Agency Costs and Ownership Structure . K. Brunner (Ed.), Economics Social Institutions.
Nainggolan, C., & Sari, D. (2019). Kepentingan Asing, Aktivitas Internasional, Dan Thin Capitalization: Pengaruh Terhadap Agresivitas Pajak Di Indonesia. Jurnal Akuntansi Dan Bisnis, 10. http://www.jab.fe.uns.ac.id/
OECD. (2012). Countering Offshore Tax Evasion of the OECD Centre for Tax Policy and Administration Countering Offshore Tax Evasion: Some Questions and Answers.
Pebrian, A., & Surya Abbas, D. (2023). Analysis Of The Effect Of Transfer Pricing, Thin Capitalization And Gender Diversity On Tax A Ggressivity With Corporate Social Responsibility As A Moderation Variable. https://sia-iaikpd.fdaptsu.org/
Prastiwi, D., & Ratnasari, R. (2019). The Influence of Thin Capitalization and The Executives’ Characteristics Toward Tax Avoidance by Manufacturers Registered on ISE in 2011-2015. AKRUAL: Jurnal Akuntansi, 10(2), 119. https://doi.org/10.26740/jaj.v10n2.p119-134
Prof Dr. Sugiyono. (2019). Metode Pnelitian dan Pengembangan (research and develompent/ R & D) (Yustiyani Suryandari Sofia, Ed.). ALFABETA.
Purnomo Ike, L., Andriansyah M, R., & Kristanti A, M. (2023). Pengaruh Thin Capitalization, Tranfer Pricing, dan Ukuran Perusahaan terhadap Penghindaran Pajak. Prosding Pekan ilmiah Mahasiswa, 4.
Putri, N., & Mulyani, S. D. (2020). Prosiding Seminar Nasional Pakar ke 3 Tahun 2020. www.idx.co.id
Rachmawati, N. A., & Fitriana, A. (2021). The Effect of Financial Constraints and Institutional Ownership on Tax Agressiveness. ACCRUALS (Accounting Research Journal of Sutaatmadja), 5(01), 38–53. https://doi.org/10.35310/accruals.v5i01.606
Rahmadhani, G., & Lastanti, H. S. (2024). Pengaruh Thin Capitalization dan Transfer Pricing terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variabel Moderasi. Jurnal Pajak & Bisnis, 1–13.
Rahmah I, N., & Sovita, I. (2023). Pengaruh Thin Capitalization, Return On Asset Dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Jurnal Akuntansi Keuangan dan Bisnis, 3, 1–17. https://jurnal.ittc.web.id/index.php/jakbs/index
Rahman, F. N., Khairuna Siregar, D., & Susilawati, D. (2023). Effect of thin capitalization and transfer pricing on tax avoidance on manufacturing sector multinational company listed on the indonesia stock exchange for the period 2016-2021. Journal of Management Science (JMAS), 6(1), 93–100. www.exsys.iocspublisher.org/index.php/JMAS
Seidu, B. A., Queku, Y. N., & Carsamer, E. (2023). Financial constraints and tax planning activity: empirical evidence from Ghanaian banking sector. Journal of Economic and Administrative Sciences, 39(4), 1063–1087. https://doi.org/10.1108/JEAS-12-2020-0199
Shafitri, N., Silfi, A., & Hanif, R. A. (2024). Pengaruh Financial Constraints Terhadap Tax Avoidance Female On Boards dan Audit Committe Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022). Tax and Business Journal, 5, 1–14.
Spence. (1973). Job Market Signaling. In Source: The Quarterly Journal of Economics (Vol. 87, Issue 3). https://www.jstor.org/stable/1882010
Sukma, C., Riris, W., & Sitorus, R. (2019). Pengaruh Transfer Pricing dan Sales Growth Terhadap Tax Avoidance dengan Profitabilitas Variabel Moderating. Media Akuntansi Perpajakan, 4(2), 2527–2953. http://journal.uta45jakarta.ac.id/index.php/MAP
Supriyono, E., Nurmadi Harsa, & Hananto, S. A. (2021). Thin Capitalization Determinants in Manufacturing Companies In Indonesia Manufacturing Companies In Indonesia. JURNAL Riset Akuntansi Dan Keuangan Indonesia, 6(2). http://journals.ums.ac.id/index.php/reaksi/index
Suryani, E., & Prastian C, S. (2024). Pengaruh Thin Capitalization, Transfer Pricing, Sales Growth, dan Financial Constraints Terhadap Penghindaran Pajak. Jurnal Ekonomi, Manajemen dan Akuntansi, 2, 1. http://jurnal.kolibi.org/index.php/neraca
Utami, M. F., & Irawan, F. (2022). Pengaruh Thin Capitalization dan Transfer Pricing Aggressiveness terhadap Penghindaran Pajak dengan Financial Constraints sebagai Variabel Moderasi. Owner, 6(1), 386–399. https://doi.org/10.33395/owner.v6i1.607
Yulianty, R., & Sumanti, E. (2024). Pengaruh Financial ContraintsTerhadap Penghindaran Pajak Pada Perusahaan Transportasi Yang Terdaftar di Bursa Efek Indonesia Selama Pandemi COVID-19. JAFM, 6(2). https://doi.org/10.38035/jafm.v6i2
Refbacks
- There are currently no refbacks.
Copyright (c) 2025 Sri Mulyani, Imar Halimah
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.