The Effect Of Transfer Pricing And Leverage On Tax Avoidance With Profitability As A Moderating Variable
Keywords:
Transfer pricing, Leverage, Profitability, Tax avoidanceAbstract
This study aims to determine the effect of transfer pricing and leverage on tax avoidance, with profitability as a moderating variable. The object of this study is healthcare sector companies listed on the Indonesia Stock Exchange in the 2018-2022 period. Based on purposive sampling, the sample of this study was 130 company data from a total population of 150 company data in the healthcare sector. The testing method used in this study used multiple linear regression analysis and absolute difference value tests. The absolute difference test is used to answer moderation problems. The results of the study indicate that: (1) transfer pricing has an effect on tax avoidance; (2) leverage has an effect on tax avoidance; (3) profitability cannot moderate the effect between transfer pricing and tax avoidance; and (4) profitability cannot moderate the effect between leverage and tax avoidance. Profitability that cannot moderate indicates that companies as corporate taxpayers do not correlate profitability and tax burden significantly, considering the many tax facilities borne by the government and even exempted from taxation, especially in sectors that contribute to overcoming Covid-19 outbreak (including the healthcare sector). However, the influence of transfer pricing and leverage on tax avoidance indicates that taxpayers must remain cautious in the treatment of special relationships and debt policies, which require full disclosure of special relationship activities and reasonable debt limits to avoid the potential risk of tax audits.
References
Adegbite, T.A., Bojuwon, M., & Mubaraq, A. (2020). Harga Transfer Dan Tingkat Pajak Yang Efektif: Kesaksian Dari Perusahaan Multinasional Yang Terdaftar Di Nigeria. Jurnal Riset Akuntansi Mercu Buana (JRAMB), 6(1). https://doi.org/10.26486/jramb.v6i1.936
Adityamurti, E., & Ghozali, I. (2017). Pengaruh penghindaran pajak dan biaya agensi terhadap nilai perusahaan. Diponegoro Journal of Accounting, 6(3), 124–135.
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
Amiludin, D. (2022). Pengaruh Profitabilitas, Leverage dan Kepemilikan Institusional terhadap Penghindaran pajak. Prosiding Frima (Festival Riset Ilmiah Manajemen Dan Akuntansi), 10(3), 99–112. Https://doi.org/10.55916/frima.v0i3.283
Ardianto, A., & Rachmawati, D. (2018). Strategi Diversifikasi, Transfer Pricing dan Beban Pajak. Jurnal Keuangan Dan Perbankan, 14(2), 45–53.
Artinasari, N., & Mildawati, T. (2018). Pengaruh Profitabilitas, Leverage, Likuidittas, Capital Intensity Dan Inventory Intensity Terhadap Penghindaran pajak. Jurnal Ilmu Dan Riset Akuntansi, 7(1), 1–11.
Christmawan, P.E.E., Rahmawati, L.M., Arisudhana, A., & Kussuma, A. (2024). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Leverage Terhadap Tax Avoidance Pada Perusahaan Pertambangan Di Indonesia Tahun 2018-2021. Jurnal Riset Akuntansi Mercu Buana (JRAMB), 10(1). https://doi.org/10.26486/akun.v10i1.4419
Dinda, A., & Rahayu, S. (2020). Pengaruh Strategi Bisnis, Transfer Pricing, Dan Koneksi Politik Terhadap Penghindaran pajak (Studi Pada Perusahaan Di Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia). Jurnal Akuntansi & Ekonomi, 5(2), 48–57.
Fatimah, A. N., Nurlaela, S., & Siddi, P. (2021). Pengaruh Company Size, Profitabilitas, Leverage, Capital Intensity Dan Likuiditas Terhadap Penghindaran pajak Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bei Tahun 2015-2019. Ekombis Review: Jurnal Ilmiah Ekonomi Dan Bisnis, 9(1), 107–118. Https://doi.org/10.37676/ekombis.v9i1.1269
Ghasani, N. A. L. S., Nurdiono, N., Agustina, Y., & Indra, A. Z. (2021). Pengaruh Transfer Pricing, Leverage Dan Profitabilitas Terhadap Penghindaran pajak. Jurnal Akuntansi dan Keuangan, 26(1), 68–79. https://doi.org/10.23960/jak.v26i1.269
Ghozali, I. (2018). Aplikasi Analisis Multivariate (10th ed.). Semarang: Badan Penerbit Universitas Diponegoro.
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178.
Hapsari, I. (2021). Penghindaran Pajak Perusahaan Publik di Indonesia. Jurnal Riset Akuntansi dan Keuangan, 9(2), 397-406
Hapsari, P. N. (2019). Profitabilitas, Leverage, dan Komite Audit Pada Penghindaran pajak. E-Jurnal Akuntansi, 26. https://doi.org/10.24843/eja.2019.v26.i03.p13
He, Z., & Tang , J. (2021). Deleveraging policy, leverage management, and firms’ aggressive tax planning. Asia-Pasific Journal of Accounting & Economics, 30 (3), 594-618. https://doi.org/10.1080/16081625.2021.2003212
Hossain, M.S. (2024). Nexus between profitability, firm size and leverage and tax avoidance: evidence from an emerging economy. Asian Review of Accounting, 32 (5): 759–780. https://doi.org/10.1108/ARA-08-2023-0238
Kasim, F. M., & Saad, N. (2019). Determinants of Corporate Tax Avoidance Strategies among Multinational Corporations in Malaysia. International Journal of Public Policy and Administration Research, 6(2), 74–81. https://doi.org/10.18488/journal.74.2019.62.74.81
Lutfia, A., & Pratomo, D. (2018). Pengaruh Transfer Pricing, Kepemilikan Institusional, Dan Komisaris Independen Terhadap Penghindaran pajak (Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012 – 2016). E-Proceeding of Management, 5(2), 2386–2394.
Mpofu, F.S., Mashiri, E., & Schwartz, S.C. (2021). An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries. Cogent Business & Management, 8(1). https://doi.org/10.1080/23311975.2021.1944007
Muturi, P. K., Cheboi, J., & Kemboi, A. (2021). Does Operational Transparency Affect Tax Avoidance for Firms Listed at the NSE, Kenya?. African Journal of Education, Science and Technology, 6(2), 87–98.
Nadhifah, M., & Arif, A. (2020). Transfer Pricing, Thin Capitalization, Financial Distress, Earning Management, dan Capital Intensity Terhadap Penghindaran pajak Dimoderasi oleh Sales Growth. Jurnal Magister Akuntansi Trisakti, 7(2), 145–170. https://doi.org/10.25105/jmat.v7i2.7731
Sari, A. Y., & Kinasih, H. W. (2021). Pengaruh profitabilitas, leverage, dan kepemilikan institusional terhadap penghindaran pajak. Dinamika Akuntansi Keuangan Dan Perbankan, 10(1), 51–61.
Sari, R. H. D. P., & Ajengtiyas, A. (2021). Pengaruh profitabilitas, transfer pricing, dan manajemen laba terhadap tax avoidance. Konferensi Riset Nasional Ekonomi Manajemen Dan Akuntansi, 2(1), 898–917
Septyanto, D. (2022). Pandemi Covid-19 dan Pengaruh Leverage, Pertumbuhan Penjualan terhadap Penghindaran pajak dengan Profitabilitas sebagai Variabel Moderasi. Jurnal Bisnis Dan Manajemen (JBM), 51–68.
Sitorus, R. (2020). Pengaruh Transfer Pricing Dan Sales Growth Terhadap Penghindaran pajak Dengan Profitabilitas Sebagai Variabel Moderating. Media Akuntansi Perpajakan, 5(1), 18–31.
Sujannah, E. (2021). Leverage, Kepemilikan Institusional, Dan Transfer Pricing, Penghindaran Pajak: Profitabilitas Sebagai Variabel Moderasi. Jurnal Literasi Akuntansi, 1(1), 66–74. https://doi.org/10.55587/jla.v1i1.3
Susilowati, A., Dewi, R. R., & Wijayanti, A. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran pajak. Jurnal Ilmiah Universitas Batanghari Jambi, 20(1). https://doi.org/10.33087/jiubj.v20i1.808
Published
How to Cite
Issue
Section
Abstract views: 0
