THE EFFECTS OF TRANSFER PRICING, THIN CAPITALIZATION, FIRM SIZE, AND TAX HAVEN COUNTRY UTILIZATION ON TAX AGGRESSIVENESS

Ruknan Ruknan, Oki Iqbal Khair, Muhammad Givary Diraga

Abstract

This research aims to examine the effects of transfer pricing, thin capitalization, firm size, and tax haven country utilization on tax aggressiveness. This study uses manufacturing sector companies listed on Indonesia Stock Exchange (IDX) during 2017 – 2021 period. The total of samples used were 14 manufacturing sector companies for 5 years. This study used multiple linear regression analysis with the assistance of SPSS 25. The results of this research indicated that transfer pricing and thin capitalization have no effect on tax aggressiveness. While, firm size has a positive and significant effect on tax aggressiveness. Also, tax haven country utilization has negative and significant effect on tax aggressiveness This research have an implication for related parties, especially the Directorate General of Taxes of the Republic of Indonesia and taxpayers in minimizing tax aggressiveness

Keywords : Aggressiveness, Transfer Pricing, Capitalization, Firm, Haven, Tax

Full Text:

PDF

References

Annisa, Y., Endang, M., & Rosa, N. (2018). Dimensi Agresivitas Pajak Dilihat Dari Firm Size, Likuiditas, Profitabilitas Dan Inventory Intensity. JAE: Jurnal Akuntansi dan Ekonomi.

Christina, N., & Dahlia, S. (2019). Kepentingan Asing, Aktivitas Internasional, Dan Thin Capitalization: Pengaruh Terhadap Agresivitas Pajak Di Indonesia. Jurnal Akuntansi dan Bisnis, 147-159.

Falbo, D., & Firmansyah, A. (2018). Thin Capitalization, Transfer Pricing Aggressiveness, Penghindaran Pajak. Indonesian Journal of Accounting and Governance (Vol 2, Issue 1).

Hadi, C., Catherine, S., Henryanto, W., & Susanto, S. (2020). Pengaruh Likuiditas, Leverage, Intensitas Modal, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. STATERA: Jurnal Akuntansi dan Keuangan.

Herlinda, A., & Rahmawati, M. (2021). Pengaruh Profitabilitas, Likuiditas, Leverage dan Ukuran Perusahaan terhadap Agresivitas Pajak. Jurnal Ilmu Riset Akuntansi.

Kementerian Keuangan RI. (2016). PMK No. 213/PMK.3/2016. Jenis Dokumen Dan/atau Informasi Tambahan yang Wajib Disimpan oleh Wajib Pajak yang Melakukan Transaksi dengan Para Pihak yang Mempunyai Hubungan Istimewa, dan Tata Cara Pengelolaannya. Jakarta, Indonesia.

Merdeka.com. (2014). Retrieved from https://www.merdeka.com/uang/dirjen-pajak-janji-usut-kasus-perpajakan-wilmar-grup.html

Mustika, R., Ananto, R., & Handayani, D. (2018). Analisis Tarif Pajak Efektif di Indonesia. Jurnal Politeknik Caltex Riau.

Novriyanti, I., & Dalam, W. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Journal of Applied Accounting and Taxation.

Pramudya, T., Lie, C., Firmansyah, A., & Trisnawati, E. (2021). Peran Komisaris Independen di Indonesia: Multinationality, Tax Haven, Penghindaran Pajak. Jurnalku.

Tax Justice Network. (2020). The State of Tax Justice 2020.

Utami, M., & Irawan, F. (2022). Pengaruh Thin Capitalization dan Transfer Pricing Aggressiveness terhadap Penghindaran Pajak dengan Financial Constraints sebagai Variabel Moderasi. Owner: Riset dan Jurnal Akuntansi, 386-399.

Refbacks

  • There are currently no refbacks.