The Influence of Profitability and Leverage on Tax Avoidance with Transfer Pricing as a Moderating Variable (Mining Sector Companies Listed on IDX 2019-2023)
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Aug 26, 2024
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Abstract
The study aims to examine and analyze the influence of profitability and leverage on tax avoidance with transfer pricing as a moderating variable. The research uses a quantitative approach. The population in this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the years 2019-2023. The sample was selected using purposive sampling method, and based on predetermined criteria, a sample of 20 companies was obtained. The data used is secondary data obtained from the financial statements of the sampled companies. Data was analyzed using the Partial Least Square (PLS) technique. The results of this study indicate that profitability has a significant positive effect on tax avoidance, leverage has a negative and insignificant effect on tax avoidance, transfer pricing is unable to moderate the effect of profitability on tax avoidance, whereas transfer pricing can strengthen the negative effect of leverage on tax avoidance.
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References
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Aprianto, M., & Dwimulyani, S. (2019). Pengaruh Sales Growth Dan Leverage Terhadap Tax avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar, 1–10. https://doi.org/10.25105/pakar.v0i0.4246
Apriliani, W. P. (2020). Pengaruh Multinationality Terhadap Tax avoidance Dengan Transfer pricingSebagai Variabel Pemoderasi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018. Universitas Sebelas Maret.
Bahari, S. M. (2023). Pengaruh Intensitas Modal, Leverage dan Komite Audit Terhadap Tax Avoidance Pada Perusahaan Konstruksi Bangunan, Property & Real Estate. Universitas Tidar.
Duryadi, D. (2021). Metode Penelitian Ilmiah (D. J. T. Santoso (ed.)). Yayasan Prima Agus Teknik.
Ghozali, I., & Latan, H. (2014). Partial Least Squares Konsep, Teknik dan Aplikasi Menggunakan Program Smartpls 3.0 (Edisi 2). Universitas Diponegoro.
Haamzah, & Bahri, S. (2023). Analisa Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Entitas Terhadap Penghindaran Pajak. Atma Jaya Accounting Research, 6(2), 207–221.
Hakim, L., Widyastuti, T., Darminto, D. P., & Darmansyah. (2022). Determinan Transfer Pricing dengan Debt Covenant Sebagai Pemoderasi. Akuntansi dan Pajak, 17. https://jurnal.stie-aas.ac.id/index.php/jap
Hayani, N. S., & Darmawati, D. (2023). Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Tax avoidance Dengan Transfer pricingSebagai Variabel Moderasi. Jurnal Ekonomi Trisakti, 3(2), 2397–2408. https://doi.org/10.25105/jet.v3i2.16955
Herlina, A., Machdar, N. M., & Husadha, C. (2023). The Effect of Foreign Ownership, Capital Intensity and Transfer Prices on Tax avoidance with Company’s Size as Moderator (Case Studies of Industrials Companies Listed on The Indonesian Stock Exchanges For the 2016-2021). Jurnal Ilmiah Manajemen Ubhara, 5(02), 231–242. https://doi.org/10.31599/jimu.v5i02.2976
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Kementerian Keuangan. (2023). Menkeu : Kinerja Penerimaan Negara Luar Biasa Dua Tahun Berturut-turut. Kemenkeu.Go.Id. https://www.kemenkeu.go.id/informasi-publik/publikasi/berita-utama/Kinerja-Penerimaan-Negara-Luar-Biasa
Laila, N. A., Nurdiono, Agustina, Y., & Indra, A. Z. (2021). Pengaruh Transfer Pricing, Leverage Dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi dan Keuangan (JAK), 26. https://doi.org/10.23960/jak.v26i1.269
Lestari, J., & Solikhah, B. (2019). The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax avoidance. Accounting Analysis Journal, 8(1), 31–37. https://doi.org/10.15294/aaj.v8i1.23103
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Sales Growth Terhadap Tax avoidance. Jurnal Akuntansi Trisakti, 7(1), 127–138. https://doi.org/10.25105/jat.v7i1.6289
Paramita, A. S., Ardiansah, M. N., Delyuzar, R. A., & Dzulfikar, A. (2023). The Analysis of Leverage, Return on Assets, and Firm Size on Tax avoidance. Accounting Analysis Journal, 11(3), 186–195. https://doi.org/10.15294/aaj.v11i3.61617
Pemerintah Republik Indonesia. (2007). UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 28 TAHUN 2007. вы12у(235), 245.
Pemerintah Republik Indonesia. (2009). Undang-Undang Republik Indonesia Nomor 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan. Kementerian Sekretariat Negara, 1–11. https://jdih.kemenkeu.go.id/in/dokumen/peraturan/af545737-c8e9-4976-90e6-deb277e5b9d9
Putri, T. R. F., & Suryarini, T. (2017). Factors Affecting Tax avoidance on Manufacturing Companies Listed on IDX. Accounting Analysis Journal, 6(3), 407–419. https://journal.unnes.ac.id/sju/index.php/aaj/article/view/18198
Said, A. A. (2021). Pertama Kali dalam 12 Tahun, Penerimaan Pajak Tembus Target 100%. Katadata.Co.Id. https://katadata.co.id/agustiyanti/finansial/61c9f25f34e57/pertama-kali-dalam-12-tahun-penerimaan-pajak-tembus-target-100?page=2
Sugiyono, P. D. (2020). Metode Penelitian Kuantitatif, Kualitatif, dan R&D (D. I. Sutopo (ed.); Edisi Kedu). Alfabeta.
Wijayanti, N., & Ayem, S. (2022). Transfer pricingMemoderasi Profitabilitas, Kepemilikan Asing, dan Komite Audit Terhadap Tax avoidance. E-Jurnal Akuntansi, 32(7), 1927. https://doi.org/10.24843/eja.2022.v32.i07.p19
Wuriti, N. M., Noviari, N., & Pajak, P. (2023). Profitabilitas, Leverage dan Penghindaran Pajak. E-Jurnal Akuntansi, Vol. 33, 2075–2085. https://doi.org/10.24843/EJA.2023.v33.i08.p08
Yuniarwati., Ardana I. C., Dewi, S. P., & Lin, C. (2017). Factors That Influence Tax avoidance in Indonesia Stock Exchange. Chinese Business Review, 16(10), 510–517. https://doi.org/10.17265/1537-1506/2017.10.005