Fenomena Manajemen Pajak: Transaski Hubungan Istimewa Sebagai Variabel Moderasi
Abstract
The research aims to determine the effect of profitability, foreign ownership and leverage on tax management, with the moderating effect of special relationship transactions. A total of 75 companies in the raw and primary consumer goods sector on the Indonesia Stock Exchange for the 2019-2022 period were used as samples using the purposive sampling method. The analysis was carried out using a panel data regression model, which had previously been tested on classical assumptions. The research results show that profitability has a positive effect, while foreign ownership has a negative effect. Meanwhile, leverage has no effect. Special relationship transactions do not have a moderating role in the relationship between profitability and foreign ownership. However, it can weaken the influence of leverage. These findings highlight the complexity of internal and external factors that influence tax management practices. This research can provide guidance for practitioners and researchers in developing more effective tax management strategies.
Keywords: Foreign Ownership; Leverage; Tax Management; Profitability; Special Relationship Transactions
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References
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Alkurdi, A., & Mardini, G. H. (2020). The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 18(4), 795–812. https://doi.org/10.1108/JFRA-01-2020-0001
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Brähler, G., & Kühner, P. (2012). The effects of the interest limitation rule under uncertainty - A Brownian Motion based analysis. Betriebswirtschaftliche Forschung Und Praxis, 64(3).
Darsani, P. A., & Sukartha, I. M. (2021). The effect of institutional ownership, profitability, leverage and capital intensity ratio on tax avoidance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 133–22.
Devina, M., & Pradipta, A. (2021). Pengaruh Fasilitas Perpajakan, Return on Asset, Leverage, Ukuran Perusahaan, dan Intensitas Aset Tetap Terhadap Manajemen Pajak. E-Jurnal Akuntansi TSM, 1(1), 25–32.
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Duong, K. D., Le Vu, H., Nguyen, D. Van, & Pham, H. (2023). How do employee stock ownership plans programs and ownership structure affect bank performance? Evidence from Vietnam. Managerial and Decision Economics, 44(5), 2604–2614. https://doi.org/10.1002/mde.3836
Erlitasari, T., Pahala, I., & Utaminingtyas, T. H. (2022). Pengaruh Profitabilitas, Tingkat Utang, Intensitas Aset Tetap dan Ukuran Perusahaan Terhadap Manajemen Pajak. Jurnal Akuntansi, Perpajakan Dan Auditing, 3(3), 534–551. https://doi.org/10.21009/japa.0303.01
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Fitriani, D. N., Djaddang, S., & Suyanto, S. (2021). Pengaruh Transfer Pricing, Kepemilikan Asing, Kepemilikan Institusional Terhadap Agresivitas Pajak Dengan Corporate Social Responsibility Sebagai Variabel Moderasi. Kinerja, 3(02), 282–297.
Gunaasih, S. A. P. P. (2021). The Profitability, Leverage, and Company Size of the IDX80 Index on Tax Avoidance in Indonesia Stock Exchange. Review of Integrative Business and Economics Research, 10(1), 106–113.
Henny, & Febrianti, M. (2016). Faktor-Faktor yang Mempengaruhi Manajemen Pajak Pada Perusahaan Manufaktur. Jurnal Bisnis Dan Akuntansi, 18(2), 159–166.
Ichsani, S., & Susanti, N. (2019). The effect of firm value, leverage, profitability and company size on tax avoidance in companies listed on index LQ45 period 2012-2016. Global Business and Management Research, 11(1), 307–313.
Jao, R., Tangke, P., Holly, A., Thungadi, J., & Agustuty, L. (2023). The Effect of Related Party Transactions on Earnings Management: Institutional Ownership as a Moderating Variable. Jurnal Ilmiah Akuntasi Dan Finansial Indonesia, 6(2), 51–66.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Khoirunisa, F. I., Wahono, B., & Rahmawati. (2022). Pengaruh Profitabilitas, Leverage Dan Capital Intensity Terhadap Effective Tax Rate (Studi Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020). E-JRM : Elektronik Jurnal Riset Manajemen, 11(1), 99–109.
Kusmayadi, D., Rudiana, D., & Badruzaman, J. (2015). Good Corporate Governance. Hasil Reviewer, 1–158.
Maisaroh, S., & Setiawan, D. (2021). Kepemilikan Saham Asing, Dewan Komisaris Asing dan Direksi Asing Terhadap Penghindaran Pajak di Indonesia. Jurnal Akuntansi Dan Bisnis, 21(1), 29–42.
Mardianti, I. V., & Ardini, L. (2020). Pengaruh Tanggung Jawab Sosial Perusahaan, Profitabilitas, Kepemilikan Asing, dan Intensitas Modal terhadap Penghindaran Pajak. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 9(4).
Maula, H., Saifullah, M., Nurudin, N., & Zakiy, F. S. (2019). The influence of return on assets, leverage, size, and capital intensity on tax avoidance. AFEBI Accounting Review, 4(1), 50–62. https://doi.org/10.47312/aar.v4i01.223
Maulana, Y., & Euis, E. (2023). Pengaruh Modal Kerja, Pertumbuhan Penjualan dan Ukuran Perusahaan terhadap Profitabilitas Perusahaan Subsektor Logam dan Sejenisnya. Indonesian Journal of Strategic Management, 6(1), 1–12.
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Noviatna, H., Zirman, & Safitri, D. (2021). Pengaruh Profitabilitas, Leverage, Capital Intensity Ratio dan Komisaris Independen terhadap Manajemen Pajak. Jurnal Akuntansi Keuangan Dan Bisnis, 14(1), 93–102. https://doi.org/10.35143/jakb.v14i1.4365
Noviyanti, E., & Setiawati, E. (2021). The Effect of Corporate Governance on Tax Avoidance (Empirical Study on Service Companies Listed on The Indonesia Stock Exchange in 2017-2019). The 13th University Research Colloqium 2021, 21–30.
Putri, N., & Mulyani, S. D. (2020). Pengaruh Transfer Pricing Dan Kepemilikan Asing Terhadap Praktik Penghindaran Pajak (Tax Avoidance) Dengan Pengungkapan Corporate Social Responsibility (Csr) Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar, 2–4.
Putri, S. K., & Maksum, A. (2020). Determinants of firm value and earnings management in Indonesian sharia stock companies. International Journal of Innovation, Creativity and Change, 13(6), 305–324.
Putri, V. R., & Putra, B. I. (2017). Pengaruh leverage, profitability, ukuran perusahaan dan proporsi kepemilikan institusional terhadap tax avoidance. Jurnal Manajemen Dayasaing, 19(1), 1–11.
Rahmawati, A., Sumiati, A., & Zulaihati, S. (2020). The Influencing Factors of Tax Management In Go Public Companies On The Indonesia Stock Exchange. Jurnal Akuntansi, Perpajakan Dan Auditing, 1(1), 86–96.
Rahmawati, D., & Nani, D. A. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Tingkat Hutang Terhadap Tax Avoidance. Jurnal Akuntansi Dan Keuangan (JAK), 26(1), 1–11.
Rosa, Y. P., Aini, N., Wardhana, R., Mubiatiningrum, A., & Harianto, R. (2020). The effect of good corporate governance (Gcg) and corporate social responsibility (csr) on tax management (study of manufacturing companies listed on the indonesia stock exchange). Proceedings of the International Conference on Industrial Engineering and Operations Management, August.
Sugianto, D. (2019). Mengenal Soal Penghindaran Pajak yang Dituduhkan ke Adaro. Detikfinance.
Suherman, A., & Siska, E. (2021). Manajemen Keuangan. Drestanta Pelita Indonesia Press, 1–111.
Suparno, S., & Sawarjuwono, T. (2019). Skema Transfer Pricing Pada Perusahaan Pertambangan dan Faktor-Faktor yang Terlibat. E-Jurnal Akuntansi, 29(2), 765.
Watts, R. L., & Zimmerman, J. L. (1990). Positive accounting theory: a ten year perspective. Accounting Review, 131–156.
Widyastuti, S. M., Meutia, I., & Candrakanta, A. B. (2022). The Impact of Leverage, Profitability, Capital Intensity and Corporate Governance on Tax Avoidance. Integrated Journal of Business and Economics, 6(1), 13–27.
Wijaya, S. E., & Febrianti, M. (2017). Pengaruh size, leverage, profitability, inventory intensity dan corporate governance terhadap manajemen pajak. Jurnal Bisnis Dan Akuntansi, 19(1a-4), 274–280.
Wijayanti, N., & Ayem, S. (2022). Transfer Pricing Memoderasi Profitabilitas, Kepemilikan Asing, dan Komite Audit Terhadap Tax Avoidance. E-Jurnal Akuntansi, 32(7), 1927–1939. https://doi.org/10.24843/EJA.2022.v32.i07.p19
Wijayanti, R., & Muid, D. (2020). Pengaruh Size, Leverage, Profitability, Inventory Intensity, Corporate Governance, Dan Capital Intensity Ratio Terhadap Manajemen Pajak (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Diponegoro Journal of Accounting, 9(4), 1–12.
Yoshikawa, T., Requejo, I., Colpan, A. M., & Uchida, D. (2022). Conflict or alignment? The role of return-oriented foreign shareholders and domestic relational shareholders in mitigating earnings management. Strategic Organization. https://doi.org/10.1177/14761270211069609
Zarkasih, E. N., & Maryati, M. (2023). Pengaruh Profitabilitas, Transfer Pricing, dan Kepemilikan Asing Terhadap Tax Avoidance. Ratio: Reviu Akuntansi Kontemporer Indonesia, 4(1), 42–53. https://doi.org/10.30595/ratio.v4i1.15567
Afifah, M. D., & Hasymi, M. (2020). Pengaruh profitabilitas, leverage, ukuran perusahaan, intensitas aset tetap dan fasilitas terhadap manajemen pajak dengan indikator tarif pajak efektif. Journal of Accounting Science, 4(1), 29–42. https://doi.org/10.21070/jas.v4i1.398
Akbar, M., Chandra, T., & Priyati, R. Y. (2021). Pengaruh Kepemilikan Saham Asing, Kualitas Informasi Internal, Publisitas CEO, ROA, Leverage dan Ukuran Perusahaan terhadap Penghindaran Pajak. Jurnal Manajemen Dan Keuangan, 10(2), 156–170. https://doi.org/10.33059/jmk.v10i2.3164
Al Hasyim, A. A., Inayati, N. I., Kusbandiyah, A., & Pandansari, T. (2023). Pengaruh Transfer Pricing, Kepemilikan Asing, dan Intensitas Modal Terhadap Penghindaran Pajak. Jurnal Akuntansi Dan Pajak, 23(2). https://doi.org/10.29040/jap.v23i2.7525
Alianda, I., Andreas, A., Nasrizal, N., & Al Azhar, L. (2021). Pengaruh Kepemilikan Asing, Foreign Operation dan Manajemen Laba Riil Terhadap Penghindaran Pajak. The Journal of Taxation: Tax Center, 2(1), 94–115. https://doi.org/10.24014/jot.v2i1.14248
Alkurdi, A., & Mardini, G. H. (2020). The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 18(4), 795–812. https://doi.org/10.1108/JFRA-01-2020-0001
Allam, A. Z. (2022). Analysis of the Effect of Capital Intensity Ratio, Debt to Equity Ratio (DER) and Return on Assets Ratio (ROA) on Effective Tax Rate. International Journal of Innovative Science and Research Technology, 7(6), 1131–1135.
Badan Pusat Statistik. (2023). Realisasi Pendapatan Negara dan Outlook 2023.
Brähler, G., & Kühner, P. (2012). The effects of the interest limitation rule under uncertainty - A Brownian Motion based analysis. Betriebswirtschaftliche Forschung Und Praxis, 64(3).
Darsani, P. A., & Sukartha, I. M. (2021). The effect of institutional ownership, profitability, leverage and capital intensity ratio on tax avoidance. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 133–22.
Devina, M., & Pradipta, A. (2021). Pengaruh Fasilitas Perpajakan, Return on Asset, Leverage, Ukuran Perusahaan, dan Intensitas Aset Tetap Terhadap Manajemen Pajak. E-Jurnal Akuntansi TSM, 1(1), 25–32.
Dewan Standar Akuntansi Keuangan. (2015). Pernyataan Standard Akuntansi Keuangan 7 Pengungkapan Pihak-pihak Berelasi. Ikatan Akuntan Indonesia.
Dewi, N. W. L. P., MP, I. N. K. A., & Sudiartana, M. (2022). Pengaruh Ukuran Perusahaan, Profitabilitas, Intensitas Asset Tetap dan Leverage Terhadap Manajemen Pajak pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020. Jurnal Kharisma, 4(1), 141–150.
Dhia Prawati, L., Hanung Setyawan, M., & Amadeus Andrianto, C. (2021). Determinant factors of tax management in indonesia corporations. ACM International Conference Proceeding Series, 516–521. https://doi.org/10.1145/3481127.3481253
Djumena, E. (2014). Coca-Cola Diduga Akali Setoran Pajak. Kompas.
Djuniar, L. (2019). Pengaruh Profitabillitas, Leverage, Dan Ukuran Perusahaan Terhadap Manajemen Pajak. Akuntanika, 5(2), 67–77.
Duong, K. D., Le Vu, H., Nguyen, D. Van, & Pham, H. (2023). How do employee stock ownership plans programs and ownership structure affect bank performance? Evidence from Vietnam. Managerial and Decision Economics, 44(5), 2604–2614. https://doi.org/10.1002/mde.3836
Erlitasari, T., Pahala, I., & Utaminingtyas, T. H. (2022). Pengaruh Profitabilitas, Tingkat Utang, Intensitas Aset Tetap dan Ukuran Perusahaan Terhadap Manajemen Pajak. Jurnal Akuntansi, Perpajakan Dan Auditing, 3(3), 534–551. https://doi.org/10.21009/japa.0303.01
Fauzan, F., Ayu, D. A., & Nurharjanti, N. N. (2019). The effect of audit committee, leverage, return on assets, company size, and sales growth on tax avoidance. Riset Akuntansi Dan Keuangan Indonesia, 4(3), 171–185. https://doi.org/10.23917/reaksi.v4i3.9338
Fitriani, D. N., Djaddang, S., & Suyanto, S. (2021). Pengaruh Transfer Pricing, Kepemilikan Asing, Kepemilikan Institusional Terhadap Agresivitas Pajak Dengan Corporate Social Responsibility Sebagai Variabel Moderasi. Kinerja, 3(02), 282–297.
Gunaasih, S. A. P. P. (2021). The Profitability, Leverage, and Company Size of the IDX80 Index on Tax Avoidance in Indonesia Stock Exchange. Review of Integrative Business and Economics Research, 10(1), 106–113.
Henny, & Febrianti, M. (2016). Faktor-Faktor yang Mempengaruhi Manajemen Pajak Pada Perusahaan Manufaktur. Jurnal Bisnis Dan Akuntansi, 18(2), 159–166.
Ichsani, S., & Susanti, N. (2019). The effect of firm value, leverage, profitability and company size on tax avoidance in companies listed on index LQ45 period 2012-2016. Global Business and Management Research, 11(1), 307–313.
Jao, R., Tangke, P., Holly, A., Thungadi, J., & Agustuty, L. (2023). The Effect of Related Party Transactions on Earnings Management: Institutional Ownership as a Moderating Variable. Jurnal Ilmiah Akuntasi Dan Finansial Indonesia, 6(2), 51–66.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Khoirunisa, F. I., Wahono, B., & Rahmawati. (2022). Pengaruh Profitabilitas, Leverage Dan Capital Intensity Terhadap Effective Tax Rate (Studi Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020). E-JRM : Elektronik Jurnal Riset Manajemen, 11(1), 99–109.
Kusmayadi, D., Rudiana, D., & Badruzaman, J. (2015). Good Corporate Governance. Hasil Reviewer, 1–158.
Maisaroh, S., & Setiawan, D. (2021). Kepemilikan Saham Asing, Dewan Komisaris Asing dan Direksi Asing Terhadap Penghindaran Pajak di Indonesia. Jurnal Akuntansi Dan Bisnis, 21(1), 29–42.
Mardianti, I. V., & Ardini, L. (2020). Pengaruh Tanggung Jawab Sosial Perusahaan, Profitabilitas, Kepemilikan Asing, dan Intensitas Modal terhadap Penghindaran Pajak. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 9(4).
Maula, H., Saifullah, M., Nurudin, N., & Zakiy, F. S. (2019). The influence of return on assets, leverage, size, and capital intensity on tax avoidance. AFEBI Accounting Review, 4(1), 50–62. https://doi.org/10.47312/aar.v4i01.223
Maulana, Y., & Euis, E. (2023). Pengaruh Modal Kerja, Pertumbuhan Penjualan dan Ukuran Perusahaan terhadap Profitabilitas Perusahaan Subsektor Logam dan Sejenisnya. Indonesian Journal of Strategic Management, 6(1), 1–12.
Mukhtaruddin, M., Adam, M., Isnurhadi, I., & Fuadah, L. L. (2020). Implementation of social culture in corporate governance: A literature study. International Journal of Financial Research, 11(1), 1–14. https://doi.org/10.5430/ijfr.v11n1p293
Noviatna, H., Zirman, & Safitri, D. (2021). Pengaruh Profitabilitas, Leverage, Capital Intensity Ratio dan Komisaris Independen terhadap Manajemen Pajak. Jurnal Akuntansi Keuangan Dan Bisnis, 14(1), 93–102. https://doi.org/10.35143/jakb.v14i1.4365
Noviyanti, E., & Setiawati, E. (2021). The Effect of Corporate Governance on Tax Avoidance (Empirical Study on Service Companies Listed on The Indonesia Stock Exchange in 2017-2019). The 13th University Research Colloqium 2021, 21–30.
Putri, N., & Mulyani, S. D. (2020). Pengaruh Transfer Pricing Dan Kepemilikan Asing Terhadap Praktik Penghindaran Pajak (Tax Avoidance) Dengan Pengungkapan Corporate Social Responsibility (Csr) Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar, 2–4.
Putri, S. K., & Maksum, A. (2020). Determinants of firm value and earnings management in Indonesian sharia stock companies. International Journal of Innovation, Creativity and Change, 13(6), 305–324.
Putri, V. R., & Putra, B. I. (2017). Pengaruh leverage, profitability, ukuran perusahaan dan proporsi kepemilikan institusional terhadap tax avoidance. Jurnal Manajemen Dayasaing, 19(1), 1–11.
Rahmawati, A., Sumiati, A., & Zulaihati, S. (2020). The Influencing Factors of Tax Management In Go Public Companies On The Indonesia Stock Exchange. Jurnal Akuntansi, Perpajakan Dan Auditing, 1(1), 86–96.
Rahmawati, D., & Nani, D. A. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Tingkat Hutang Terhadap Tax Avoidance. Jurnal Akuntansi Dan Keuangan (JAK), 26(1), 1–11.
Rosa, Y. P., Aini, N., Wardhana, R., Mubiatiningrum, A., & Harianto, R. (2020). The effect of good corporate governance (Gcg) and corporate social responsibility (csr) on tax management (study of manufacturing companies listed on the indonesia stock exchange). Proceedings of the International Conference on Industrial Engineering and Operations Management, August.
Sugianto, D. (2019). Mengenal Soal Penghindaran Pajak yang Dituduhkan ke Adaro. Detikfinance.
Suherman, A., & Siska, E. (2021). Manajemen Keuangan. Drestanta Pelita Indonesia Press, 1–111.
Suparno, S., & Sawarjuwono, T. (2019). Skema Transfer Pricing Pada Perusahaan Pertambangan dan Faktor-Faktor yang Terlibat. E-Jurnal Akuntansi, 29(2), 765.
Watts, R. L., & Zimmerman, J. L. (1990). Positive accounting theory: a ten year perspective. Accounting Review, 131–156.
Widyastuti, S. M., Meutia, I., & Candrakanta, A. B. (2022). The Impact of Leverage, Profitability, Capital Intensity and Corporate Governance on Tax Avoidance. Integrated Journal of Business and Economics, 6(1), 13–27.
Wijaya, S. E., & Febrianti, M. (2017). Pengaruh size, leverage, profitability, inventory intensity dan corporate governance terhadap manajemen pajak. Jurnal Bisnis Dan Akuntansi, 19(1a-4), 274–280.
Wijayanti, N., & Ayem, S. (2022). Transfer Pricing Memoderasi Profitabilitas, Kepemilikan Asing, dan Komite Audit Terhadap Tax Avoidance. E-Jurnal Akuntansi, 32(7), 1927–1939. https://doi.org/10.24843/EJA.2022.v32.i07.p19
Wijayanti, R., & Muid, D. (2020). Pengaruh Size, Leverage, Profitability, Inventory Intensity, Corporate Governance, Dan Capital Intensity Ratio Terhadap Manajemen Pajak (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Diponegoro Journal of Accounting, 9(4), 1–12.
Yoshikawa, T., Requejo, I., Colpan, A. M., & Uchida, D. (2022). Conflict or alignment? The role of return-oriented foreign shareholders and domestic relational shareholders in mitigating earnings management. Strategic Organization. https://doi.org/10.1177/14761270211069609
Zarkasih, E. N., & Maryati, M. (2023). Pengaruh Profitabilitas, Transfer Pricing, dan Kepemilikan Asing Terhadap Tax Avoidance. Ratio: Reviu Akuntansi Kontemporer Indonesia, 4(1), 42–53. https://doi.org/10.30595/ratio.v4i1.15567
Published
2023-10-30
How to Cite
SIREGAR, Efrida; KHOMSIYAH, Khomsiyah.
Fenomena Manajemen Pajak: Transaski Hubungan Istimewa Sebagai Variabel Moderasi.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 10, p. 2713-2730, oct. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/106147>. Date accessed: 04 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i10.p13.
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