Karakteristik Eksekutif : Pengaruh Konservatisme Akuntansi, Kesulitan Keuangan, Harga Transfer terhadap Tax Avoidance
Abstract
The purpose of this study is to investigate the role of executive characteristics as a moderating variable in the relationship between accounting conservatism, financial distress, and transfer pricing with tax avoidance. Secondary data used in this study were obtained from the financial statements of companies engaged in the Basic Industry and Chemical manufacturing industry listed on the Indonesia Stock Exchange for the period 2019-2023. The analysis used in this study are moderated regression analysis, for the period 2019-2023. The results showed that accounting conservatism and transfer pricing don’t effect on tax avoidance, while the financial distress has a negative effect on tax avoidance. Moreover, executive characteristics unable moderate relationship between accounting conservatism and transfer pricing with tax avoidance, while the executive characteristics able positively moderate relationship between financial distress and tax avoidance.
Keywords: Tax Avoidance; Conservatisme Accounting; Financial Distress; Transfer Pricing, Executive Characteristics.
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References
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Apriyani, D., & Muhyarsyah. (2021). The Effect of Transfer Pricing, Foreign Ownership on Tax Avoidance with Corporate Social Responsibility (CSR) as a Moderated Variables. International Journal of Business, Economics and Law, 24(2), 29–38. https://ijbel.com/wp-content/uploads/2021/03/IJBEL24-541.pdf
Ariff, A., Wan Ismail, W. A., Kamarudin, K. A., & Mohd Suffian, M. T. (2023). Financial distress and tax avoidance: the moderating effect of the COVID-19 pandemic. Asian Journal of Accounting Research, 8(3), 279–292. https://doi.org/10.1108/AJAR-10-2022-0347
Curry, K., & Fikri, I. Z. (2023). Determinan Financial Distress, Thin Capitalization, Karakteristik Eksekutif, Dan Multinationality Terhadap Praktik Tax Avoidance Pada Perusahaan Properti Dan Real Estate. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 18(1), 1–18. https://doi.org/10.25105/jipak.v18i1.12396
Dang, V. C., & Tran, X. H. (2021). The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1953678
Elena, M., (2024). Sri Mulyani : Tax Ratio Indonesia Masih Rendah Dibandingkan Negara Asean dan G20. Diakses 04 September 2024, dari https://ekonomi.bisnis.com/read/20240305/259/1746816/sri-mulyani-tax-ratio-indonesia-masih-rendah-dibanding-negara-asean-dan-g20.
Ellyanti, R. S., & Suwarti, T. (2022). Analisis Pengaruh Konservatisme Akuntansi, Corporate Governance, dan Sales Growth Terhadap Tax Avoidance (Studi Terhadap Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2018-2020). Equilibrium: Jurnal Penelitian Pendidikan Dan Ekonomi, 19(01), 118–128. https://doi.org/10.25134/equi.v19i01.5032
Fadhila, N., & Andayani, S. (2022). Pengaruh Financial Distress, Profitabilitas, dan Leverage terhadap Tax Avoidance. Owner, 6(4), 3489–3500. https://doi.org/10.33395/owner.v6i4.1211
Julianty, I., Ulupui, I. G. K. A., & Nasution, H. (2023). Pengaruh Financial Distress Dan Capital Intensity Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Pemoderasi. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 18(2), 257–280. https://doi.org/10.25105/jipak.v18i2.17171
Kalbuana, N., Taqi, M., Uzliawati, L., & Ramdhani, D. (2023). CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2167550
Kalra, A., & Afzal, M. N. I. (2023). Transfer pricing practices in multinational corporations and their effects on developing countries’ tax revenue: a systematic literature review. International Trade, Politics and Development, 7(3), 172–190. https://doi.org/10.1108/itpd-04-2023-0011
Kramarova, K. (2021). Transfer Pricing and Controlled Transactions in Connection with Earnings Management and Tax Avoidance. SHS Web of Conferences, 92, 02031. https://doi.org/10.1051/shsconf/20219202031
Kurniasih, L., Yusri, Y., Kamarudin, F., & Hassan, A. F. S. (2023). The role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven? Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2022.2159747
Madia, E., Khaddafi, M., Yunina, Y., & Arliansyah, A. (2023). Pengaruh Konservatisme Akuntansi, Corporate Governance (Kepemilikan Institusional Dan Komisaris Independen) Dan Capital Intensity Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Jasa Non Keuangan Yang Terdaftar Di BEI Tahun 2017-2021. In Jurnal Akuntansi Malikussaleh (JAM) (Vol. 2, Issue 1, p. 29). https://doi.org/10.29103/jam.v2i1.10594
Mahardhika, D., & Surjandari, D. A. (2022). The Effect of Related Party Transaction, Financial Distress, and Firm Size on Tax Avoidance with Earnings Management as Intervening Variable. Journal of Economics, Finance and Accounting Studies, 4(3), 01–11. https://doi.org/10.32996/jefas.2022.4.3.1
Maulana, M., Marwa, T., & Wahyudi, T. (2018). The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables. Modern Economics, 11(1), 122–128. https://doi.org/10.31521/modecon.v11(2018)-20
Monika, C. M., & Noviari, N. (2021). The Effects of Financial Distress, Capital Intensity, and Audit Quality on Tax Avoidance. American Journal of Humanities and Social Sciences Research, 5, 282–287. https://www.ajhssr.com/wp-content/uploads/2021/06/ZL2156282287.pdf
Nadhifah, M., & Arif, A. (2020). Transfer Pricing, Thin Capitalization, Financial Distress, Earning Management, dan Capital Intensity Terhadap Tax Avoidance Dimoderasi oleh Sales Growth. In Jurnal Magister Akuntansi Trisakti (Vol. 7, Issue 2, pp. 145–170). https://doi.org/10.25105/jmat.v7i2.7731
Nurcholis, H., Puji, E. A., Endah, W. C., & Erna, W. (2021). the Effect of Financial Distress and Accounting Conservatism on Tax Avoidance With Leverage As Moderating Variable. Russian Journal of Agricultural and Socio-Economic Sciences, 119(11), 81–86. https://doi.org/10.18551/rjoas.2021-11.09
Nurhidayah, L. I., & Rahmawati, I. P. (2022). Menguak Praktik Penghindaran Pajak Pada Perusahaan Nonkeuangan. Jurnal Akuntansi Multiparadigma, 13(2), 393–403. https://doi.org/10.21776/ub.jamal.2022.13.2.29
Park, S. (2018). Related party transactions and Tax avoidance of business groups. Sustainability (Switzerland), 10(10). https://doi.org/10.3390/su10103571
Pramudito, B. W., & Sari, M. M. R. (2015). Pengaruh Konservatisme Akuntansi, Kepemilikan Manajerial Dan Ukuran Dewan Komisaris Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 13(3), 737–752. https://journal.unesa.ac.id/index.php/aj/article/download/28091/12218/115506
Prastiwi, D., & Ratnasari, R. (2019). The Influence of Thin Capitalization and The Executives’ Characteristics Toward Tax Avoidance by Manufacturers Registered on ISE in 2011-2015. AKRUAL: Jurnal Akuntansi, 10(2), 119. https://doi.org/10.26740/jaj.v10n2.p119-134
Pratiwi, D. K., & Djajanti, A. (2022). Pengaruh Konservatisme Akuntani dan Financial Distress Terhadap Penghindaran Pajak Dengan Karakteristik Eksekutif Sebagai Variabel Moderasi. Jurnal Riset Perbankan, Manajemen, Dan Akuntansi, 5(2), 155. http://www.jrpma.sps-perbanas.ac.id/index.php/jrpma/article/view/92
Pratomo, D., & Triswidyaria, H. (2021). Pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidance. Jurnal Akuntansi Aktual, 8(1), 39–50. https://doi.org/10.17977/um004v8i12021p039
Purwantini, H. (2017). Minimizing Tax Avoidance by Using Conservatism Accounting Through Book Tax Differences. International Journal of Research in Business and Social Science (2147- 4478), 6(5), 55–67. https://doi.org/10.20525/ijrbs.v6i5.765
Rani, P. (2017). Pengaruh Ukuran Perusahaan, Financial Distress, Komite Audit, dan Komisaris Independen Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Akuntansi Dan Keuangan, 6(2), 221–241. https://doi.org/10.25134/equi.v19i01.5032
Rohmah, V. A., & Romadhon, F. (2023). Apakah Karakter Eksekutif Memoderasi Hubungan Antara Thin Capitalization, Transfer Pricing, Financial Distress dan Penghindaran Pajak? Jurnal Akademi Akuntansi, 6(3), 419–438. https://doi.org/10.22219/jaa.v6i3.24069
Sa’ad, H. N., Abubakar, Z., & Salami, S. (2023). Accounting Conservatism and Corporate Tax Avoidance. International Journal of Banking and Finance, 18(1), 51–66. https://doi.org/10.32890/ijbf2023.18.1.3
Santoso, Y. I., (2020). Dirjen Pajak angkat biacara soal kerugian Rp 68,7 triliun dari penghindaraan pajak. Diakses 04 September 2024, dari https://nasional.kontan.co.id/news/dirjen-pajak-angkat-bicara-soal-kerugian-rp-687-triliun-dari-penghindaran-pajak.
Saputra, J., & Purwatiningsih. (2022). Pengaruh Pertumbuhan Penjualan, Konservatisme Akuntansi, Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 5(4), 951–960. https://doi.org/10.37481/sjr.v5i4.570
Sari, I. P., Trisnawati, E., & Firmansyah, A. (2023). Pengungkapan Tata Kelola Perusahaan, Kompetensi Auditor Internal, Manajemen Laba: Peran Moderasi Penghindaran Pajak. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 18(1), 87–110. https://doi.org/10.25105/jipak.v18i1.15808
Suyanto, Apriliyana, S., Alfiani, H., & Putri, F. K. (2022). Harga Transfer, Kesulitan Keuangan, Manajemen Laba, dan Penghindaran Pajak: Ukuran Perusahaan sebagai Pemoderasi. Akuntansi Dewantara, 6(3), 88–101. https://doi.org/10.30738/ad.v6i3.13327
Swandewi, N. P., & Noviari, N. (2020). Pengaruh Financial Distress dan Konservatisme Akuntansi pada Tax Avoidance. E-Jurnal Akuntansi, 30(7), 1670–1683. https://doi.org/10.24843/eja.2020.v30.i07.p05
Trisnawati, E., & Gunawan, J. (2019). Governance disclosures, senior management and their influences on tax avoidance. International Journal of Innovation, Creativity and Change, 9(3), 85–104. https://www.ijicc.net/images/vol9iss3/9307_Trisnawati_2019_E_R.pdf
Vivian, Y. F. A., (2023). Ayo Patuh Pajak Untuk Indonesia Maju. Diakses 04 September 2024, dari https://www.pajakku.com/read/630d87f3767ce5265ee937c8/Ayo-Patuh-Pajak-Untuk-Indonesia-Maju.
Wardhana, R., Anam, S., Ivanda, M. N. M., Tjaraka, H., & Hidayatullah. (2024). The Accounting Irregularities , Transfer Pricing Aggresiveness , and Firm Value : Does Tax Aggressiveness Matter ? 16(1), 75–87. https://journal.unesa.ac.id/index.php/aj/article/view/28091
Widyasari, P. A., Wijaya, V. O., & Hananto, H. (2024). Nasionalisme, Harga Transfer, Dan Kepemilikian Asing Dari Pandangan Penghindaran Pajak. Jurnal Akuntansi Multiparadigma, 15(1), 27–40. https://doi.org/10.21776/ub.jamal.2024.15.1.03
Windaryani, I. G. A. I., & Jati, I. K. (2020). Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 30(2), 375–387. https://doi.org/10.24843/EJA.2020.v30.i02.p08
Yahya, A., Asiah, N., & Nurjanah, R. (2023). Tax Avoidance in Relationship on Capital Intensity, Growth Opportunities, Financial Distress and Accounting Conservatism. Journal of Business Management and Economic Development, 1(02), 154–165. https://doi.org/10.59653/jbmed.v1i02.56
Anugerah, G., Eva Herianti, & Sabaruddin. (2022). Property dan Real Estate Pengaruh Financial Distress dan Intensitas Aset Tetap terhadap Tax Avoidance, Peran Good Corporate Governance Sebagai Pemoderasi. JRB-Jurnal Riset Bisnis, 5(2), 190–207. https://doi.org/10.35814/jrb.v5i2.2327
Apriyani, D., & Muhyarsyah. (2021). The Effect of Transfer Pricing, Foreign Ownership on Tax Avoidance with Corporate Social Responsibility (CSR) as a Moderated Variables. International Journal of Business, Economics and Law, 24(2), 29–38. https://ijbel.com/wp-content/uploads/2021/03/IJBEL24-541.pdf
Ariff, A., Wan Ismail, W. A., Kamarudin, K. A., & Mohd Suffian, M. T. (2023). Financial distress and tax avoidance: the moderating effect of the COVID-19 pandemic. Asian Journal of Accounting Research, 8(3), 279–292. https://doi.org/10.1108/AJAR-10-2022-0347
Curry, K., & Fikri, I. Z. (2023). Determinan Financial Distress, Thin Capitalization, Karakteristik Eksekutif, Dan Multinationality Terhadap Praktik Tax Avoidance Pada Perusahaan Properti Dan Real Estate. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 18(1), 1–18. https://doi.org/10.25105/jipak.v18i1.12396
Dang, V. C., & Tran, X. H. (2021). The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1953678
Elena, M., (2024). Sri Mulyani : Tax Ratio Indonesia Masih Rendah Dibandingkan Negara Asean dan G20. Diakses 04 September 2024, dari https://ekonomi.bisnis.com/read/20240305/259/1746816/sri-mulyani-tax-ratio-indonesia-masih-rendah-dibanding-negara-asean-dan-g20.
Ellyanti, R. S., & Suwarti, T. (2022). Analisis Pengaruh Konservatisme Akuntansi, Corporate Governance, dan Sales Growth Terhadap Tax Avoidance (Studi Terhadap Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2018-2020). Equilibrium: Jurnal Penelitian Pendidikan Dan Ekonomi, 19(01), 118–128. https://doi.org/10.25134/equi.v19i01.5032
Fadhila, N., & Andayani, S. (2022). Pengaruh Financial Distress, Profitabilitas, dan Leverage terhadap Tax Avoidance. Owner, 6(4), 3489–3500. https://doi.org/10.33395/owner.v6i4.1211
Julianty, I., Ulupui, I. G. K. A., & Nasution, H. (2023). Pengaruh Financial Distress Dan Capital Intensity Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Pemoderasi. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 18(2), 257–280. https://doi.org/10.25105/jipak.v18i2.17171
Kalbuana, N., Taqi, M., Uzliawati, L., & Ramdhani, D. (2023). CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2167550
Kalra, A., & Afzal, M. N. I. (2023). Transfer pricing practices in multinational corporations and their effects on developing countries’ tax revenue: a systematic literature review. International Trade, Politics and Development, 7(3), 172–190. https://doi.org/10.1108/itpd-04-2023-0011
Kramarova, K. (2021). Transfer Pricing and Controlled Transactions in Connection with Earnings Management and Tax Avoidance. SHS Web of Conferences, 92, 02031. https://doi.org/10.1051/shsconf/20219202031
Kurniasih, L., Yusri, Y., Kamarudin, F., & Hassan, A. F. S. (2023). The role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven? Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2022.2159747
Madia, E., Khaddafi, M., Yunina, Y., & Arliansyah, A. (2023). Pengaruh Konservatisme Akuntansi, Corporate Governance (Kepemilikan Institusional Dan Komisaris Independen) Dan Capital Intensity Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Jasa Non Keuangan Yang Terdaftar Di BEI Tahun 2017-2021. In Jurnal Akuntansi Malikussaleh (JAM) (Vol. 2, Issue 1, p. 29). https://doi.org/10.29103/jam.v2i1.10594
Mahardhika, D., & Surjandari, D. A. (2022). The Effect of Related Party Transaction, Financial Distress, and Firm Size on Tax Avoidance with Earnings Management as Intervening Variable. Journal of Economics, Finance and Accounting Studies, 4(3), 01–11. https://doi.org/10.32996/jefas.2022.4.3.1
Maulana, M., Marwa, T., & Wahyudi, T. (2018). The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables. Modern Economics, 11(1), 122–128. https://doi.org/10.31521/modecon.v11(2018)-20
Monika, C. M., & Noviari, N. (2021). The Effects of Financial Distress, Capital Intensity, and Audit Quality on Tax Avoidance. American Journal of Humanities and Social Sciences Research, 5, 282–287. https://www.ajhssr.com/wp-content/uploads/2021/06/ZL2156282287.pdf
Nadhifah, M., & Arif, A. (2020). Transfer Pricing, Thin Capitalization, Financial Distress, Earning Management, dan Capital Intensity Terhadap Tax Avoidance Dimoderasi oleh Sales Growth. In Jurnal Magister Akuntansi Trisakti (Vol. 7, Issue 2, pp. 145–170). https://doi.org/10.25105/jmat.v7i2.7731
Nurcholis, H., Puji, E. A., Endah, W. C., & Erna, W. (2021). the Effect of Financial Distress and Accounting Conservatism on Tax Avoidance With Leverage As Moderating Variable. Russian Journal of Agricultural and Socio-Economic Sciences, 119(11), 81–86. https://doi.org/10.18551/rjoas.2021-11.09
Nurhidayah, L. I., & Rahmawati, I. P. (2022). Menguak Praktik Penghindaran Pajak Pada Perusahaan Nonkeuangan. Jurnal Akuntansi Multiparadigma, 13(2), 393–403. https://doi.org/10.21776/ub.jamal.2022.13.2.29
Park, S. (2018). Related party transactions and Tax avoidance of business groups. Sustainability (Switzerland), 10(10). https://doi.org/10.3390/su10103571
Pramudito, B. W., & Sari, M. M. R. (2015). Pengaruh Konservatisme Akuntansi, Kepemilikan Manajerial Dan Ukuran Dewan Komisaris Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 13(3), 737–752. https://journal.unesa.ac.id/index.php/aj/article/download/28091/12218/115506
Prastiwi, D., & Ratnasari, R. (2019). The Influence of Thin Capitalization and The Executives’ Characteristics Toward Tax Avoidance by Manufacturers Registered on ISE in 2011-2015. AKRUAL: Jurnal Akuntansi, 10(2), 119. https://doi.org/10.26740/jaj.v10n2.p119-134
Pratiwi, D. K., & Djajanti, A. (2022). Pengaruh Konservatisme Akuntani dan Financial Distress Terhadap Penghindaran Pajak Dengan Karakteristik Eksekutif Sebagai Variabel Moderasi. Jurnal Riset Perbankan, Manajemen, Dan Akuntansi, 5(2), 155. http://www.jrpma.sps-perbanas.ac.id/index.php/jrpma/article/view/92
Pratomo, D., & Triswidyaria, H. (2021). Pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidance. Jurnal Akuntansi Aktual, 8(1), 39–50. https://doi.org/10.17977/um004v8i12021p039
Purwantini, H. (2017). Minimizing Tax Avoidance by Using Conservatism Accounting Through Book Tax Differences. International Journal of Research in Business and Social Science (2147- 4478), 6(5), 55–67. https://doi.org/10.20525/ijrbs.v6i5.765
Rani, P. (2017). Pengaruh Ukuran Perusahaan, Financial Distress, Komite Audit, dan Komisaris Independen Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Akuntansi Dan Keuangan, 6(2), 221–241. https://doi.org/10.25134/equi.v19i01.5032
Rohmah, V. A., & Romadhon, F. (2023). Apakah Karakter Eksekutif Memoderasi Hubungan Antara Thin Capitalization, Transfer Pricing, Financial Distress dan Penghindaran Pajak? Jurnal Akademi Akuntansi, 6(3), 419–438. https://doi.org/10.22219/jaa.v6i3.24069
Sa’ad, H. N., Abubakar, Z., & Salami, S. (2023). Accounting Conservatism and Corporate Tax Avoidance. International Journal of Banking and Finance, 18(1), 51–66. https://doi.org/10.32890/ijbf2023.18.1.3
Santoso, Y. I., (2020). Dirjen Pajak angkat biacara soal kerugian Rp 68,7 triliun dari penghindaraan pajak. Diakses 04 September 2024, dari https://nasional.kontan.co.id/news/dirjen-pajak-angkat-bicara-soal-kerugian-rp-687-triliun-dari-penghindaran-pajak.
Saputra, J., & Purwatiningsih. (2022). Pengaruh Pertumbuhan Penjualan, Konservatisme Akuntansi, Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 5(4), 951–960. https://doi.org/10.37481/sjr.v5i4.570
Sari, I. P., Trisnawati, E., & Firmansyah, A. (2023). Pengungkapan Tata Kelola Perusahaan, Kompetensi Auditor Internal, Manajemen Laba: Peran Moderasi Penghindaran Pajak. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 18(1), 87–110. https://doi.org/10.25105/jipak.v18i1.15808
Suyanto, Apriliyana, S., Alfiani, H., & Putri, F. K. (2022). Harga Transfer, Kesulitan Keuangan, Manajemen Laba, dan Penghindaran Pajak: Ukuran Perusahaan sebagai Pemoderasi. Akuntansi Dewantara, 6(3), 88–101. https://doi.org/10.30738/ad.v6i3.13327
Swandewi, N. P., & Noviari, N. (2020). Pengaruh Financial Distress dan Konservatisme Akuntansi pada Tax Avoidance. E-Jurnal Akuntansi, 30(7), 1670–1683. https://doi.org/10.24843/eja.2020.v30.i07.p05
Trisnawati, E., & Gunawan, J. (2019). Governance disclosures, senior management and their influences on tax avoidance. International Journal of Innovation, Creativity and Change, 9(3), 85–104. https://www.ijicc.net/images/vol9iss3/9307_Trisnawati_2019_E_R.pdf
Vivian, Y. F. A., (2023). Ayo Patuh Pajak Untuk Indonesia Maju. Diakses 04 September 2024, dari https://www.pajakku.com/read/630d87f3767ce5265ee937c8/Ayo-Patuh-Pajak-Untuk-Indonesia-Maju.
Wardhana, R., Anam, S., Ivanda, M. N. M., Tjaraka, H., & Hidayatullah. (2024). The Accounting Irregularities , Transfer Pricing Aggresiveness , and Firm Value : Does Tax Aggressiveness Matter ? 16(1), 75–87. https://journal.unesa.ac.id/index.php/aj/article/view/28091
Widyasari, P. A., Wijaya, V. O., & Hananto, H. (2024). Nasionalisme, Harga Transfer, Dan Kepemilikian Asing Dari Pandangan Penghindaran Pajak. Jurnal Akuntansi Multiparadigma, 15(1), 27–40. https://doi.org/10.21776/ub.jamal.2024.15.1.03
Windaryani, I. G. A. I., & Jati, I. K. (2020). Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 30(2), 375–387. https://doi.org/10.24843/EJA.2020.v30.i02.p08
Yahya, A., Asiah, N., & Nurjanah, R. (2023). Tax Avoidance in Relationship on Capital Intensity, Growth Opportunities, Financial Distress and Accounting Conservatism. Journal of Business Management and Economic Development, 1(02), 154–165. https://doi.org/10.59653/jbmed.v1i02.56
Published
2025-01-30
How to Cite
HONORRIS, Prasetyo; TRISNAWATI, Estralita; SRIWATI, Sriwati.
Karakteristik Eksekutif : Pengaruh Konservatisme Akuntansi, Kesulitan Keuangan, Harga Transfer terhadap Tax Avoidance.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 1, jan. 2025.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/120954>. Date accessed: 04 feb. 2025.
doi: https://doi.org/10.24843/EJA.2025.v35.i01.p05.
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