Pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidance
Abstract The purpose of this study is to analyse the influence of transfer pricing and executive character on tax avoidance controlled by profitability and leverage. The research used explanatory research method. The target of population were manufacturing companies listed on the Indonesia Stock Exc...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Negeri Malang
2021-02-01
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| Series: | Jurnal Akuntansi Aktual |
| Subjects: | |
| Online Access: | http://journal2.um.ac.id/index.php/jaa/article/view/15154 |
| _version_ | 1819014356659077120 |
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| author | Dudi Pratomo Hervita Triswidyaria |
| author_facet | Dudi Pratomo Hervita Triswidyaria |
| author_sort | Dudi Pratomo |
| collection | DOAJ |
| description | Abstract
The purpose of this study is to analyse the influence of transfer pricing and executive character on tax avoidance controlled by profitability and leverage. The research used explanatory research method. The target of population were manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018. There were 21 manufacturing companies used as a result of purposive sampling. The data was analysed by data panel regression. The results of the study found that the simultaneous transfer pricing and character of executives influenced tax avoidance practices. Partially, transfer pricing has a positive influence on tax avoidance practices with controlled profitability and leverage. It signifies that the higher practices in transfer pricing with its related parties based in countries with low tax rates, then the company will be more driven to conduct tax avoidance. Additionally, the character of executives also has a positive influence on tax avoidance practices with controlled profitability and leverage. It means that companies with executives who are risk takers will be more driven in doing tax avoidance.
Abstrak
Tujuan penelitian ini adalah untuk menganalisis pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidance yang dikontrol oleh profitabilitas dan leverage. Jenis penelitian ini adalah penelitian eksplanatif. Target populasi penelitian adalah perusahaan manufaktur yang tercatat di Bursa Efek Indonesia selama tahun 2015-2018. Data penelitian diperoleh sebesar 21 perusahaan dengan teknik purposive sampling. Data dianalisis menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa transfer pricing dan karakter eksekutif secara simultan berpengaruh terhadap praktik tax avoidance . Secara parsial, transfer pricing berpengaruh positif terhadap praktik tax avoidance , yang dikontrol dengan profitabilitas dan leverage. Hal ini berarti, semakin tinggi perusahaan melakukan transfer pricing dengan pihak relasi perusahaan yang berkedudukan di negara dengan tarif pajak rendah, maka perusahaan akan lebih terdorong melakukan tax avoidance . Selain itu, karakter eksekutif secara parsial juga berpengaruh positif terhadap praktik tax avoidance yang dikontrol dengan profitabilitas dan leverage. Hal ini berarti bahwa semakin perusahaan dipimpin oleh eksekutif yang berkarakter berani mengambil risiko, maka perusahaan akan lebih terdorong untuk melakukan tax avoidance. |
| first_indexed | 2024-12-21T02:14:33Z |
| format | Article |
| id | doaj.art-9e5731f6ba3f4d99ac8cde147f2078b1 |
| institution | Directory Open Access Journal |
| issn | 2087-9695 2580-1015 |
| language | Indonesian |
| last_indexed | 2024-12-21T02:14:33Z |
| publishDate | 2021-02-01 |
| publisher | Universitas Negeri Malang |
| record_format | Article |
| series | Jurnal Akuntansi Aktual |
| spelling | doaj.art-9e5731f6ba3f4d99ac8cde147f2078b12022-12-21T19:19:17ZindUniversitas Negeri MalangJurnal Akuntansi Aktual2087-96952580-10152021-02-0181395010.17977/um004v8i12021p0396656Pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidanceDudi Pratomo0Hervita Triswidyaria1Telkom UniversityTelkom UniversityAbstract The purpose of this study is to analyse the influence of transfer pricing and executive character on tax avoidance controlled by profitability and leverage. The research used explanatory research method. The target of population were manufacturing companies listed on the Indonesia Stock Exchange during 2015-2018. There were 21 manufacturing companies used as a result of purposive sampling. The data was analysed by data panel regression. The results of the study found that the simultaneous transfer pricing and character of executives influenced tax avoidance practices. Partially, transfer pricing has a positive influence on tax avoidance practices with controlled profitability and leverage. It signifies that the higher practices in transfer pricing with its related parties based in countries with low tax rates, then the company will be more driven to conduct tax avoidance. Additionally, the character of executives also has a positive influence on tax avoidance practices with controlled profitability and leverage. It means that companies with executives who are risk takers will be more driven in doing tax avoidance. Abstrak Tujuan penelitian ini adalah untuk menganalisis pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidance yang dikontrol oleh profitabilitas dan leverage. Jenis penelitian ini adalah penelitian eksplanatif. Target populasi penelitian adalah perusahaan manufaktur yang tercatat di Bursa Efek Indonesia selama tahun 2015-2018. Data penelitian diperoleh sebesar 21 perusahaan dengan teknik purposive sampling. Data dianalisis menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa transfer pricing dan karakter eksekutif secara simultan berpengaruh terhadap praktik tax avoidance . Secara parsial, transfer pricing berpengaruh positif terhadap praktik tax avoidance , yang dikontrol dengan profitabilitas dan leverage. Hal ini berarti, semakin tinggi perusahaan melakukan transfer pricing dengan pihak relasi perusahaan yang berkedudukan di negara dengan tarif pajak rendah, maka perusahaan akan lebih terdorong melakukan tax avoidance . Selain itu, karakter eksekutif secara parsial juga berpengaruh positif terhadap praktik tax avoidance yang dikontrol dengan profitabilitas dan leverage. Hal ini berarti bahwa semakin perusahaan dipimpin oleh eksekutif yang berkarakter berani mengambil risiko, maka perusahaan akan lebih terdorong untuk melakukan tax avoidance.http://journal2.um.ac.id/index.php/jaa/article/view/15154transfer pricingexecutive charactertax avoidancekarakter eksekutif |
| spellingShingle | Dudi Pratomo Hervita Triswidyaria Pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidance Jurnal Akuntansi Aktual transfer pricing executive character tax avoidance karakter eksekutif |
| title | Pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidance |
| title_full | Pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidance |
| title_fullStr | Pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidance |
| title_full_unstemmed | Pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidance |
| title_short | Pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidance |
| title_sort | pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidance |
| topic | transfer pricing executive character tax avoidance karakter eksekutif |
| url | http://journal2.um.ac.id/index.php/jaa/article/view/15154 |
| work_keys_str_mv | AT dudipratomo pengaruhtransferpricingdankaraktereksekutifterhadaptaxavoidance AT hervitatriswidyaria pengaruhtransferpricingdankaraktereksekutifterhadaptaxavoidance |