Hubungan Intensitas Modal, Transfer Pricing, Manajemen Laba dan Pajak Tangguhan terhadap Tax Avoidance (Studi pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2018-2022)
DOI:
https://doi.org/10.29040/jie.v8i1.12245Abstract
References
About Deloitte Touche Tohmatsu. (n.d.) Financial Reporting in the Global Mining Industry: A Survey of Twenty-One Leading Companies.
Adela, V., Agyei, S. K., & Peprah, J. A. (2023). Antecedents of tax aggressiveness of listed non-financial firms: Evidence from an emerging economy. Scientific African, 20, e01654. https://doi.org/10.1016/j.sciaf.2023.e01654
Amiah, N. (2022). Profitabilitas, Intensitas Modal Dan Penghindaran Pajak : Ukuran Perusahaan Sebagai Variabel Pemoderasi. Jurnal Literasi Akuntansi, 2(1), 63–73. https://doi.org/10.55587/jla.v2i1.13
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
Asset Performance Management for Fixed Assets in Mining. (n.d.). Retrieved November 30, 2023, from https://www.honeywellforge.ai/us/en/whitepaper/apm-for-fixed-assets-in-mining
Barker, J., Asare, K., & Brickman, S. (2017). Transfer pricing as a vehicle in corporate tax avoidance. Journal of Applied Business Research, 33(1), 9–16. https://doi.org/10.19030/jabr.v33i1.9863
Baroroh, N., Malik, S., & Jati, K. W. (2021). The role of profitability in moderating the factors affecting transfer pricing. Accounting, 7(5), 1203–1210. https://doi.org/10.5267/j.ac.2021.2.018
Delgado, F. J., Fernández-RodrÃguez, E., GarcÃa-Fernández, R., Landajo, M., & MartÃnez-Arias, A. (2023). Tax avoidance and earnings management: a neural network approach for the largest European economies. Financial Innovation, 9(1). https://doi.org/10.1186/s40854-022-00424-8
DHALIWAL, D. S., GLEASON, C. A., & MILLS, L. F. (2004). Last-Chance Earnings Management: Using the Tax Expense to Meet Analysts’ Forecasts*. Contemporary Accounting Research, 21(2), 431–459. https://doi.org/10.1506/tfvv-uyt1-nnyt-1yfh
Eden, L. (2009). Taxes, Transfer Pricing, and The Multinational Enterprise. In The Oxford Handbook of International Business (2 ed.) (Issue December 2018). https://doi.org/10.1093/oxfordhb/9780199234257.003.0021
Fernández-RodrÃguez, E., GarcÃa-Fernández, R., & MartÃnez-Arias, A. (2021). Business and institutional determinants of Effective Tax Rate in emerging economies. Economic Modelling, 94(September 2019), 692–702. https://doi.org/10.1016/j.econmod.2020.02.011
Finér, L., & Ylönen, M. (2017). Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector. Critical Perspectives on Accounting, 48, 53–81. https://doi.org/10.1016/j.cpa.2017.01.002
Görlitz, A., & Dobler, M. (2023). Financial accounting for deferred taxes : a systematic review of empirical evidence. In Management Review Quarterly (Vol. 73, Issue 1). Springer International Publishing. https://doi.org/10.1007/s11301-021-00233-w
Graham, J., Raedy, J., Shackelford, D., Abarbanell, J., Dyreng, S., Forman, J., Frank, M. M., Maydew, E., Mills, L., Sansing, R., Schwab, C., Seidman, J., & Sikes, S. (2010). Nber Working Paper Series Research in Accounting for Income Taxes. http://www.nber.org/papers/w15665
Guenther, D. A., Matsunaga, S. R., & Williams, B. M. (2017). Is tax avoidance related to firm risk? Accounting Review, 92(1), 115–136. https://doi.org/10.2308/accr-51408
Hosiana, K., & Tjen, C. (2019). Analysis of transfer pricing in lending : Case study of company x and a subsidiary. 89(Apbec 2018), 157–164.
Ifada, L. M., & Wulandari, N. (2012). the Effect of Deferred Tax and Tax Planning Toward Earnings Management Practice : an Empirical Study on Non Manufacturing Companies Listed in Indonesia Stock Exchange in the Period of 2008-2012. 8(July 2015).
Irawan, F., Kinanti, A., & Suhendra, M. (2020). The Impact of Transfer Pricing and Earning Management on Tax Avoidance. Talent Development & Excellence, January, 3203–3216. https://www.researchgate.net/profile/Ferry-Irawan-2/publication/344237805_The_Impact_of_Transfer_Pricing_and_Earning_Management_on_Tax_Avoidance/links/5f5f5e9392851c0789651673/The-Impact-of-Transfer-Pricing-and-Earning-Management-on-Tax-Avoidance.pdf
Kumar, S., Pandey, N., Lim, W. M., Chatterjee, A. N., & Pandey, N. (2021). What do we know about transfer pricing? Insights from bibliometric analysis. Journal of Business Research, 134(May), 275–287. https://doi.org/10.1016/j.jbusres.2021.05.041
Liu, X., & Cao, S. (2007). Determinants of Corporate Effective Tax Rates: Evidence from Listed Companies in China. The Chinese Economy, 40(6), 49–67. https://doi.org/10.2753/ces1097-1475400603
Lo, A. W. Y., Wong, R. M. K., & Firth, M. (2010). Can corporate governance deter management from manipulating earnings? Evidence from related-party sales transactions in China. Journal of Corporate Finance, 16(2), 225–235. https://doi.org/10.1016/j.jcorpfin.2009.11.002
MacCarthy, J. (2021). Effect of earnings management and deferred tax on tax avoidance: Evidence using modified Jones model algorithm. Corporate Ownership and Control, 19(1, special issue), 272–287. https://doi.org/10.22495/cocv19i1siart5
Marfuah, S., Nurlaela, S., & Wijayanti, A. (2019). Beban Pajak, Nilai Perusahaan Dan Exchange Rate Dan Transfer Pricing Pada Perusahaan Pertambangan. Jurnal Ekonomi Paradigma, 21(01), hal. 73-81. https://journal.uniba.ac.id/index.php/PRM/article/view/161/0
Marsahala, Y. T., Arieftiara, D., & Lastiningsih, N. (2020). Commissioner’s competency effect of profitability, capital intensity, and tax avoidance. Journal of Contemporary Accounting, 2(3), 129–140. https://doi.org/10.20885/jca.vol2.iss3.art2
Marwa, T., Sriwijaya, D. U., Tertiarto, I., ШривіджаÑ, У., & Тертіарто, І. (2018). Вплив Ñ†Ñ–Ð½Ð¾ÑƒÑ‚Ð²Ð¾Ñ€ÐµÐ½Ð½Ñ , inнтенÑивноÑÑ‚Ñ– викориÑÑ‚Ð°Ð½Ð½Ñ ÐºÐ°Ð¿Ñ–Ñ‚Ð°Ð»Ñƒ та фінанÑових труднощів на процеÑи ÑƒÑ…Ð¸Ð»ÐµÐ½Ð½Ñ Ð²Ñ–Ð´ Ñплати податків Transfer pricing dihitung dengan menggunakan pendekatan dikotomi yaitu dengan melihat adanya transaksi kepada pihak berelasi . Perus. 10, 122–128.
Napitupulu, I. H., Situngkir, A., & Arfanni, C. (2020). Pengaruh Transfer Pricing dan Profitabilitas Terhadap Tax Avoidance. Kajian Akuntansi, 21(2), 126–141. https://doi.org/10.29313/ka.v21i2.6737
Nasution, S. T. A., Putri, R. F., Muda, I., & Ginting, S. (2020). Positive Accounting Theory: Theoretical Perspectives on Accounting Policy Choice. May, 1128–1133. https://doi.org/10.5220/0009506011281133
Numanovich, A. I., & Abbosxonovich, M. A. (2020). THE ANALYSIS OF LANDS IN SECURITY ZONES OF HIGH-VOLTAGE POWER LINES (POWER LINE) ON THE EXAMPLE OF THE FERGANA REGION PhD of Fergana polytechnic institute, Uzbekistan PhD applicant of Fergana polytechnic institute, Uzbekistan. EPRA International Journal of Multidisciplinary Research (IJMR)-Peer Reviewed Journal, 2, 198–210. https://doi.org/10.36713/epra2013
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
Putri, A., Rohman, A., & Chariri, A. (2016). Tax avoidance, earnings management, and corporate governance mechanism (an evidence from Indonesia). International Journal of Economic Research, 13(4), 1931–1943.
Putri, A., & Tanno, A. (2015). The Role of Earnings Management in Relation between Tax Avoidance and Investor Reaction: The Case of Indonesia. International Journal of Research in Business and Technology, 7(1), 867–872. https://doi.org/10.17722/ijrbt.v7i1.417
Rahayu, E. F. A., Nurlaela, S., & Kurniati, S. (2023). Effect of Profitability, Capital Intensity, Leverage, Sales Growth, and Company Size on Tax Avoidance. Wiga : Jurnal Penelitian Ilmu Ekonomi, 13(1), 28–37. https://ejournal.itbwigalumajang.ac.id/index.php/wiga/article/view/966
Richardson, G., Wang, B., & Zhang, X. (2016). Ownership structure and corporate tax avoidance: Evidence from publicly listed private firms in China. Journal of Contemporary Accounting and Economics, 12(2), 141–158. https://doi.org/10.1016/j.jcae.2016.06.003
Saraswati, A. M. (2021). Determinants of Transfer Pricing Decisions in Mining Companies Listed on the Indonesian Stock Exchange. Jurnal Economia, 17(2), 151–161. https://doi.org/10.21831/economia.v17i2.33818
Septiani, D. H., Farida, I., Prawira, A., & Kustiawan, M. (2021). Transfer Pricing, A Tax Avoidance Tool (A Review of Literature). 2021, 395–403. https://doi.org/10.11594/nstp.2021.1044
Stamatopoulos, I., Hadjidema, S., & Eleftheriou, K. (2019). Explaining corporate effective tax rates: Evidence from Greece. Economic Analysis and Policy, 62, 236–254. https://doi.org/10.1016/j.eap.2019.03.004
Suciarti, C., & Suryani, E. (2020). The Effect of Leverage , Capital Intensity and Deferred Tax Expense on Tax Avoidance. 3(2), 76–83.
Susanti, A., & Firmansyah, A. (2018). Determinants of transfer pricing decisions in Indonesia manufacturing companies. Jurnal Akuntansi & Auditing Indonesia, 22(2), 81–93. https://doi.org/10.20885/jaai.vol22.iss2.art1
Taylor, G., & Richardson, G. (2012). International Corporate Tax Avoidance Practices: Evidence from Australian Firms. International Journal of Accounting, 47(4), 469–496. https://doi.org/10.1016/j.intacc.2012.10.004
Wang, F., Xu, S., Sun, J., & Cullinan, C. P. (2020). Corporate Tax Avoidance: a Literature Review and Research Agenda. Journal of Economic Surveys, 34(4), 793–811. https://doi.org/10.1111/joes.12347.