Pengaruh Tax Avoidance, Multinationality, dan Profitability terhadap Keputusan Perusahaan Melakukan Transfer Pricing
Abstract
This research aimed to examine the effect of tax avoidance, multinationality, and profitability on transfer pricing. The population in this research are all sektor energy companies listed on the Stock Exchange in 2019-2021. The sampling technique used the purposive sampling. Totality sample are 19 companies. The statistical method use multiple linear regression analysis. The result showed that tax avoidance affects the transfer pricing, while multinationality and profitability does not affect the transfer pricing.
References
Anh, N. H., Hieu, N. T., & Nga, D. T. (2018). Determinants of Transfer Pricing Aggressiveness: A case of Vietnam. South East Asia Journal of Contemporary Business, Economics and Law, 16(5), 104–112. https://seajbel.com/wp-content/uploads/2018/10/seajbel5_237.pdf
Anoraga, P. (2009). Manajemen Bisnis. In Rineka Cipta, Jakarta (Vol. 20, Issue 2). PT. Rineka Cipta. http://uilis.unsyiah.ac.id/uilis/index.php?p=show_detail&id=31473
Cahyadi, A. S., & Noviari, N. (2018). Pengaruh Pajak, Exchange Rate, Profitabilitas, dan Leverage Pada Keputusan Melakukan Transfer Pricing. E-Jurnal Akuntansi, 24(2), 1441–1473.
Davies, R. B., Martin, J., Parenti, M., & Toubal, F. (2021). Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing. SSRN Electronic Journal, 0–21. https://doi.org/10.2139/ssrn.2550105
Development., O. for E. C. and. (2013). Action plan on base erosion and profit shifting. In Action Plan on Base Erosion and Profit Shifting (Vol. 9789264202). OECD Publishing. https://doi.org/10.1787/9789264202719-en
Devi, D. K., & Suryarini, T. (2020). The Effect of Tax Minimization and Exchange Rate on Transfer Pricing Decisions with Leverage as Moderating. Accounting Analysis Journal, 9(2), 110–115. https://doi.org/10.15294/aaj.v9i2.36469
Dinca, M. H., & Fitriana, V. E. (2019). Do R&D Expenditure, Multinationality and Corporate Governance Influence Transfer Pricing Aggressiveness? JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 5(2), 102. https://doi.org/10.31289/jab.v5i2.2633
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-run corporate tax avoidance. Accounting Review, 83(1), 61–82. https://doi.org/10.2308/accr.2008.83.1.61
Hadmoko, F. T., & Irawan, F. (2022). Determinants of transfer pricing aggressiveness and the mediation role of tax burdens : Evidence from Indonesia. JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 19(1), 41–59. https://doi.org/10.31106/jema.v19i1.13901
Indriaswari, Y. N., & Nita, R. A. (2018). The influence of tax, tunneling incentive, and bonus mechanisms on transfer pricing decision in manufacturing companies. The Indonesian Accounting Review, 7(1), 69. https://doi.org/10.14414/tiar.v7i1.957
Irawan, F., & Ulinnuha, I. A. (2022). Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets. Jurnal Dinamika Akuntansi Dan Bisnis, 9(1), 1–18. https://www.researchgate.net/profile/Ferry-Irawan-2/publication 360123714_Transfer_Pricing_Aggressiveness_in_Indonesia_Multinationality _Tax_Haven_and_Intangible_Assets/links/62634bdb8e6d637bd1f631ee/Transfer-Pricing-Aggressiveness-in-Indonesia-Multination
Irawati, W., Akbar, Z., Wulandari, R., & Barli, H. (2020). Analisis Profitabilitas, Leverage, Pertumbuhan Penjualan Dan Kepemilikan Keluarga Terhadap Penghindaran Pajak. Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK), 7(2), 190–199. https://doi.org/10.30656/jak.v7i2.2307
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Corporate Governance: Values, Ethics and Leadership, 77–132. https://doi.org/10.4159/9780674274051-006
Junaidi, A., & Yuniarti. Zs, N. (2020). Pengaruh Pajak, Tunneling Incentive, Debt Covenant Dan Profitabilitas Terhadap Keputusan Melakukan Transfer Pricing. Jurnal Ilmiah Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS), 3(1), 31–44. https://doi.org/10.36085/jam-ekis.v3i1.530
Kasmir. (2014). Analisis Laporan Keuangan, Edisi Pertama, Cetakan Ketujuh. PT. Rajagraf indo Persada, Jakarta. PT. Raja Grafindo Persada.
Klassen, K. J., Lisowsky, P., & Mescall, D. (2017). Transfer pricing: Strategies, practices, and tax minimization. Contemporary Accounting Research, 34(1), 455–493. https://doi.org/10.1111/1911-3846.12239
Kusuma, H., & Wijaya, B. (2017). Drivers of the Intensity of Transfer Pricing : An Indonesian Evidence. Proceedings of the Second American Academic Research Conference on Global Business, Economics, Finance and Social Sciences, April, 1–15.
Liu, L., Schmidt-Eisenlohr, T., & Guo, D. (2017). International transfer pricing and tax avoidance: Evidence from linked trade-tax statistics in the United Kingdom. Review of Economics and Statistics, 102(4), 766–778. https://doi.org/10.1162/rest_a_00871
Marfuah, M., & Azizah, A. P. N. (2014). Pengaruh pajak, tunneling incentive dan exchange rate pada keputusan transfer pricing perusahaan. In Jurnal Akuntansi & Auditing Indonesia (Vol. 18, Issue 2). https://doi.org/10.20885/jaai.vol18.iss2.art6
newsddtc.co.id. (2019). Sektor Pertambangan Rawan Manipulasi Transfer Pricing? DDTC News. https://news.ddtc.co.id/sektor-pertambangan-rawan-manipulasi-transfer-pricing-17422
Noviastika F, D., Mayowan, Y., & Karjo, Su. (2016). Transfer pricing happen on the company with high profit purpose and using tax avoidance become the a to fulfil it . Ownership stucture is also affect management to transfer wealth the themeself or to majority stakeholder . The company that applying good c. Jurnal Perpajakan, 8(1), 1–9.
Novira, A. R., Suzan, L., & Asalam, A. G. (2020). Pengaruh Pajak, Intangible Assets, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing(Studi Kasus pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). Journal of Applied Accounting and Taxation, 5(1), 17–23.
Noviyana. (2018). PENGARUH TAX , TUNNELING INTENSIVE , BONUS PLAN , EXCHANGE RATE , DEBT COVENANT TERHADAP KEPUTUSAN TRANSFER PRICING ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI PENGARUH TAX , TUNNELING INTENSIVE , BONUS PLAN , EXCHANGE RATE , DEBT COV.
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
Ramadhan, M. R., & Kustiani, N. A. (2017). Faktor-Faktor Penentu Agresivitas Transfer Pricing. In Politeknik Negeri Jakarta (pp. 549–564).
Rezky, M. A., & Fachrizal. (2018). Pengaruh Mekanisme Bonus, Ukuran Perusahaan, Leverage, Dan Multinationality Terhadap Keputusan Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2014. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 3(3), 401–415.
Richardson, G., Taylor, G., & Lanis, R. (2013). Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms. Journal of Contemporary Accounting & Economics, 9(2), 136–150. https://doi.org/10.1016/j.jcae.2013.06.002
Rugman, A.M., & Eden, L. (2017). Multinationals and Transfer Pricing. In Multinationals and Transfer Pricing. https://doi.org/10.4324/9781315277554
Sari, D. (2013). Konsep Dasar Perpajakan. PT Refika Adimata.
Sari, D., Hermawan, A., & Fitriana, U. (2021). Influence of Profitability, Company Size and Tunneling Incentive on Company Decisions of Transfer Pricing (Empirical Studies on Listed Manufacturing Companies Indonesia Stock Exchange period 2012-2019). Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(4), 796–805. https://doi.org/10.17762/turcomat.v12i4.565
Sartono, R. A. (2010). Manajemen keuangan:Teori dan aplikasi. BPFE.
Sekaran, U., & Bougie, R. (2017). Metode Penelitian untuk Bisnis. Salemba Empat.
Sundari, B., & Susanti, Y. (2016). Transfer pricing practices: empirical evidence fromSundari, B., & Susanti, Y. (2016). Transfer pricing practices: empirical evidence from manufacturing companies in Indonesia. Asia-Pacific Management Accounting Journal, 11(2), 25–39. manufacturing compani. Asia-Pacific Management Accounting Journal, 11(2), 25–39.
Taylor, G., Richardson, G., & Lanis, R. (2015). Multinationality, Tax Havens, Intangible Assets, and Transfer Pricing Aggressiveness: An Empirical Analysis. Journal of International Accounting Research, 14(1), 25–57. https://doi.org/10.2308/jiar-51019
Wafiroh, N. L., & Hapsari, N. N. (2015). Pajak, Tunneling Incentive Dan Mekanisme Bonus Pada Keputusan Transfer Pricing. El Muhasaba: Jurnal Akuntansi, 6(2), 157. https://doi.org/10.18860/em.v6i2.3899
Waworuntu, S., & R, H. (2016). Determinants of Transfer Pricing Aggresivness in Indonesia. Pertanika Journal Social Sciences and Humanities, 24.
Witness, G. (2019). Pengalihan Uang Batu Bara Indonesia , Bagian 3 : Jaringan. Global Witness. https://www.globalwitness.org/en/campaigns/oil-gas-and-mining/pengalihan-uang-batu-bara-indonesia-bagian-3-saatnya-adaro-membayar-pajak/
Yuniasih, N. W., Rasmini, N. ketut, & Wirakusuma, M. G. (2012). Pengaruh Pajak Dan Tunneling Incentive Pada Keputusan Transfer Pricing Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia. Simposium Nasional Akuntansi, 15(December), 1–23.
Zain, M. (2007). Manajemen Perpajakan. Salemba Empat. http://ucs.sulsellib.net//index.php?p=show_detail&id=14661