Good Corporate Governance dan Manajemen Laba Governance Memoderasi Hubungan Related Party Transaction Pada Agresivitas Penghindaran Pajak

  • I Gusti Ketut Wira Widiana Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • Anak Agung Ngurah Bagus Dwirandra Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • I Ketut Budiartha Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • I Gusti Ayu Made Asri Dwija Putri Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia


This study aims to examine the relationship of related party transactions (RPT) on aggressiveness of tax avoidance with good corporate governance and earnings management as moderating. The study was conducted in rural banks throughout Bali with a sample size of 137 rural banks. The sample was collected by using purposive sampling technique. Data collection is done through the publication of data from the Financial Services Authority (OJK). The data analysis technique used Moderated Regression Analysis (MRA). The results show that related party transactions have a negative but not significant effect on the aggressiveness of tax avoidance. While good corporate governance is not proven to reduce the aggressiveness of RPT tax avoidance and earnings management increase the influence of RPT on the aggressiveness of tax avoidance.

Keywords: Management of Profit; Good Corporate Governance; Related Party Transaction; Aggressiveness of Tax Avoidance.


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How to Cite
WIDIANA, I Gusti Ketut Wira et al. Good Corporate Governance dan Manajemen Laba Governance Memoderasi Hubungan Related Party Transaction Pada Agresivitas Penghindaran Pajak. E-Jurnal Akuntansi, [S.l.], v. 32, n. 4, p. 941-952, apr. 2022. ISSN 2302-8556. Available at: <>. Date accessed: 09 dec. 2023. doi:

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