Pengaruh harga transfer, manajemen laba dan tanggung jawab sosial perusahaan terhadap penghindaran pajak

Hendi Hendi, Hadianto Hadianto

Abstract


Penelitian ini bertujuan menguji secara empiris pengaruh dari harga transfer, manajemen laba, dan tanggung jawab sosial perusahaan terhadap penghindaran pajak. Variabel bebas dalam penelitian terdiri dari harga transfer, manajemen laba, dan tanggung jawab sosial perusahaan. Faktor lain seperti ukuran perusahaan, profitabilitas, leverage dan capital intensity ditambahkan sebagai variabel kontrol pada penelitian ini. Perusahaan sektor non perbankan dan keuangan lainnya yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019 merupakan objek penelitian. Sampel penelitian berjumlah 182 perusahaan yang dipilih berdasarkan kriteria pemilihan sampel. Metode analisis regresi panel digunakan pada penelitian ini untuk memperoleh model regresi terbaik. Program SPSS dan Eview adalah program yang mendukung proses pengolahan seluruh data dalam penelitian ini. Hasil empiris dari penelitian ini menyatakan bahwa harga transfer berpengaruh signifikan, sedangkan manajemen laba dan tanggung jawab sosial perusahaan tidak berpengaruh signifikan terhadap terjadinya penghindaran pajak. Perusahaan multinasional, kebijakan koreksi fiskal, dan pengungkapan CSR oleh perusahaan publik di Indonesia merupakan faktor yang turut mempengaruhi hasil empiris pada penelitian ini.

Keywords


Penghindaran Pajak; Harga Transfer; Manajemen Laba; Tanggung Jawab Sosial Perusahaan

References


Akbari, F., Salehi, M., & Vlashani, M. A. B. (2018). The Effect of Managerial Ability on Tax Avoidance by Classical and Bayesian Econometrics in Multilevel Models: Evidence of Iran. Emerald Insight.

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

Borkowski, S. C. (2010). Transfer Pricing Practices of Transnational Corporations in PATA Countries. Journal of International Accounting, Auditing and Taxationon, 19(1), 35–54.

Carroll, A. B. (1979). A Three-Dimensional Conceptual Model of Corporate Performance. 4(4).

Ekonomi. (2019). Adaro Diduga Lakukan Penghindaran Pajak. https://ekonomi.bisnis.com/read/20190704/259/1120131/adaro-diduga-lakukan-penghindaran-pajak

Frank, M., Lynch, L. J., & Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. The Accounting Review, 84(2), 467–496.

Frank, Mary margaret, Lynch, L. J., & Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation Financial Reporting University of Virginia. Accounting Review, 84(2), 467–496.

Friese, A., Link, S., & Mayer, S. (2008). Taxation and Corporate Governance – The State of The Art. Tax and Corporate Governance, Springer, Heidelberg, 357–425.

Hanlon, M., & Heitzman, S. (2010). A Review of Tax Research. Journal of Accounting and Economics, 50(2–3), 127–178. https://doi.org/10.1016/j.jacceco.2010.09.002

Ibrahimi, S. K., Bahraminsab, A., & Hasanzadeh, M. (2017). An Investigation Into The Quality of Financial Reporting and Tax Avoidance with Respect to State Ownership and Political Connections. Quarterly Journal of Public Organizations Management, 5(2), 61–76.

Indriantoro, N., & Supomo, B. (2013). Metodologi Penelitian Bisnis untuk Akuntansi dan Manajemen.

Jones, J. J. (1991). Earnings Management During Import Relief Investigations. Journal of Accounting Research, 29(2), 193–228.

Karundeng, F., Upa, V. A., & Dananjaya, Y. (2018). Analysis The Effect of Corporate Social Responsibility on Tax Avoidance with Profitability and Firm Size as Moderating Variables. X(March 2018), 1–16.

Khan, M., Srinivasan, S., & Tan, L. (2017). Institutional Ownership and Corporate Tax Avoidance: New Evidence. 92(2), 101–122. https://doi.org/10.2308/accr-51529

Kim, C., & Zhang, L. (2016). Corporate Political Connections and Tax Aggressiveness. Contemporary Accounting Research, 33(1), 78–114. https://doi.org/10.1111/1911-3846.12150

Mao, C. W. (2018). Effect of Corporate Social Responsibility on Corporate Tax Avoidance: Evidence from A Matching Approach. Quality & Quantity. https://doi.org/10.1007/s11135-018-0722-9

Mohanadas, N. D., Abdullah Salim, A., Sallehhuddin, & Pheng, L. K. (2019). CSR and Tax Aggressiveness of Malaysian Listed Companies: Evidence from An Emerging Economy. Social Responsibility Journal, 16(5), 597–612. https://doi.org/10.1108/SRJ-01-2019-0021

NewsSetup. (2020). Penghindaran Pajak Membuat Rugi Negara Rp 68,7 Triliun. https://newssetup.kontan.co.id/news/penghindaran-pajak-membuat-rugi-negara-rp-687-triliun-ini-kata-dirjen-pajak

Rossing, C., & Rohde, C. (2014). Transfer Pricing: Aligning The Research Agenda to Organizational Reality. Journal of Accounting and Organizational Change, 10(3), 266–287.

Santosa, S. J. D., & Suzan, L. (2018). Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus terhadap Keputusan Transfer Pricing (Studi Kasus pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016). Kajian Akuntansi, 19(1), hal. 72-80.

Scott, W. R. (2015). Financial Accounting Theory (7th ed). New Jersey: Prentice-Hall International, Inc.

Sikka, P., & Willmott, H. C. (2010). The Dark Side of Transfer Pricing : Its Role in Tax Avoidance and Wealth Essex Business School. October 2017. https://doi.org/10.1016/j.cpa.2010.02.004

Sukmadinata, N. S. (2012). Metode Penelitian Pendidikan. PT Remaja Rosdakarya.

Susanto, P. B. (2013). Influence of Corporate Social Responsibility and Good Corporate Governance on Firm Value (Study on Companies Listed on IDX). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 1.

Tang, T. Y. H. (2016). Privatization, Tunneling and Tax Avoidance in Chinese SOEs. Asian Review of Accounting, 24(3), 274–294.

Tjondro, E., Widuri, R., & Katopo, J. M. (2016). Quality of Corporate Social Responsibility and Tax Avoidance with Earning Performance as A Moderator. Jurnal Akuntansi Dan Keuangan, 12(18), 105–118.

Yorke, S. M., Amidu, M., & Agyemin-Boateng, C. (2016). The Effects of Earnings Management and Corporate Tax Avoidance on Firm Value. International Journal of Management Practice, 9(2), 112–131. https://doi.org/10.1504/IJMP.2016.076741

Zeng, T. (2018). Relationship between Corporate Social Responsibility and Tax Avoidance: International Evidence. https://doi.org/10.1108/SRJ-03-2018-0056




DOI: https://doi.org/10.30872/jfor.v23i3.10062

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Copyright (c) 2021 Hendi Hendi, Hadianto Hadianto

Crossref logo 

Editorial Address

FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Faculty of Economics and Business, Mulawarman University
Jl. Tanah Grogot No.1 Samarinda Kalimantan Timur 75119
Email: jakt.feb.unmul@gmail.com

StatCounter: FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi