Pengaruh Pajak dan Pemanfaatan Tax Haven pada Transfer Pricing
Abstract
Transfer pricing is the determination of prices in transactions between parties that have a special relationship. Transfer pricing carried out by the company in order to minimize the tax burden paid by the company by utilizing transactions with related parties. This study aims to examine the effect of taxes and the use of tax havens on transfer pricing. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. Determination of the number of samples in this study using a purposive sampling technique with three criterias, namely mining sector companies listed on the IDX that publish an annual report, earn profits, and have transactions with related parties in 2016-2020. Based on these criteria, the number of samples used in this study was 15 samples of companies with 75 observational data. Data were analyzed using multiple linear regression analysis. The results of this study indicate that taxes have no effect on transfer pricing, while the use of tax havens has a positive effect on transfer pricing.
Keywords: Tax; Tax Haven; Transfer Pricing.
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References
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Agustina, N. A. (2019). Pengaruh Pajak, Multinasionalitas, Ukuran Perusahaan, Profitabilitas, dan Mekanisme Bonus Terhadap Keputusan Perusahaan Melakukan Transfer Pricing. Prosiding Seminar Nasional Mahasiswa Universitas Islam Sultan Agung, 0(April), 53–66.
Akamah, H., Hope, O., & Thomas, W. B. (2017). Tax havens and disclosure aggregation. Journal of International Business Studies. https://doi.org/10.1057/s41267-017-0084-x
Anh, N. H., Hieu, N. T., & Nga, D. T. (2018). Determinants of Transfer Pricing Aggressiveness: a Case of Vietnam. South East Asia Journal of Contemporary Business, Economics and Law, 16(5), 104–112.
Cahyadi, A. S., & Noviari, N. (2018). Pengaruh Pajak , Exchange Rate , Profitabilitas , Dan Leverage Pada Keputusan Melakukan Transfer Pricing. E-Jurnal Akuntansi, 24, 1441–1473.
Cravens, K. (1997). Examining the role of transfer pricing as a strategy for multinational firms. International Business Review, 6(2), 127–145. https://doi.org/10.1016/S0969-5931(96)00042-X
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (Edisike- 9). Badan Penerbit-Undip.
Gusnardi. (2009). Penetapan Harga Transfer Dalam Kajian Perpajakan. Pekbis Jurnal, 1(1), 36–43.
Herawaty, V., & Anne, A. (2019). Pengaruh Tarif Pajak Penghasilan, Mekanisme Bonus, Dan Tunneling Incentives Terhadap Pergeseran Laba Dalam Melakukan Transfer Pricing Dengan Good Corporate Governance Sebagai Variabel Moderasi. Jurnal Akuntansi Trisakti, 4(2), 141. https://doi.org/10.25105/jat.v4i2.4836
Hsu, V. N., Xiao, W., & Xu, J. (2019). The Impact of Tax and Transfer Pricing on a Multinational Firm’s Strategic Decision of Selling to a Rival. Production and Operations Management, 28(9), 2279–2290. https://doi.org/10.1111/poms.13050
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Jalan, A., & Vaidyanathan, R. (2017). Tax havens: conduits for corporate tax malfeasance. Journal of Financial Regulation and Compliance, 25(1), 86–104. https://doi.org/10.1108/JFRC-04-2016-0039
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Nofryanti, & Arsjah, R. J. (2019). The factors affecting transfer pricing evidence from indonesia. International Journal of Business, Economics and Law, 19(5), 280–285.
Noviastika, D., Mayowan, Y., & Karjo, S. (2016). Pengaruh Pajak, Tunneling Incentive Dan Good Corporate Governance (GCG) Terhadap Indikasi Melakukan Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Studi Pada Bursa Efek Indonesia Yang Berkaitan Dengan Perusahaan Asing). Jurnal Perpajakan, 8(1), 1–9.
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Plesner, C., Cools, M., & Rohde, C. (2017). International transfer pricing in multinational enterprises. Journal of Accounting Education. https://doi.org/10.1016/j.jaccedu.2017.02.002
Pondrinal, M., Petra, B. A., Afuan, M., & Anggraini, S. A. (2020). The Effect Of Income Tax, Tunneling Incentive And Tax Minimization On Transfer Pricing Decisions With Profitability As Control Variables In Manufacturing Companies Listed On IDX In 2014 - 2018. Jurnal Ilmiah Akuntansi, 4(2), 6–8.
Pramesthi, R. D. F., Suprapti, E., & Kurniawati, E. T. (2019). Income Shifting Dan Pemanfaatan Negara Tax Haven. Jurnal Reviu Akuntansi dan Keuangan, 9(3), 375. https://doi.org/10.22219/jrak.v9i3.8866
Ramadhan, M. R., & Kustiani, N. A. (2017). Faktor-Faktor Penentu Agresivitas Transfer Pricing. In Politeknik Negeri Jakarta (hal. 549–564).
Richardson, G., Taylor, G., & Lanis, R. (2013). Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms. Journal of Contemporary Accounting and Economics, 9(2), 136–150. https://doi.org/10.1016/j.jcae.2013.06.002
Rosa, E., Andreas, A., & Savitri, E. (2018). The Effect Of Related Party Transaction And Thin Capitalization On Firm Value Effective Tax Rate As Mediation Variable (Study On Foreign Investment Company). Procuratio, 6(1), 37–53. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/PROCURATIO/article/view/54
Santoso, S. (2010). Buku Latihan SPSS Statistic Parametrik.
Saraswati, G. A. R. S., & Sujana, I. K. (2017). Pengaruh Pajak , Mekanisme Bonus , Dan Tunneling Incentive Pada Indikasi Transfer Pricing Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi dan Bisnis Universitas U. E-Jurnal Akuntansi Universitas Udayana, 19(2), 1000–1029.
Setiawan, H. (2014). Transfer Pricing dan Risikonya Terhadap Penerimaan Negara. Journal of Chemical Information and Modeling, 53(9), 1689–1699. https://www.kemenkeu.go.id/sites/default/files/2014_kajian_pprf_transfer pricing dan risikonya terhadap penerimaan negara.pdf
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. CV Alfabeta.
Susanti, A., & Firmansyah, A. (2020). Determinants of transfer pricing decisions in Indonesia manufacturing companies. Jurnal Akuntansi, Perpajakan Dan Auditing, 22(2), 51–56. https://doi.org/xx.xxxxx/JAPA/xxxxx.%0A
Tax Justice Network. (2021). Corporate Tax Haven Index 2021 (Nomor March).
United Nations. (2021). United Nations Practical Manual on Transfer Pricing for Developing Countries.
Wardani, P. K., & Kurnia. (2018). Pengaruh Pajak, Leverage, dan Mekanisme Bonus terhadap Keputusan Transfer Pricing. Jurnal Ilmu dan Riset Akuntansi, 7(11), 1–19.
Watts, R. L., & Jerold L. Zimmerman. (1986). Positive Accounting Theory. Prentice-Hall.
Yulia, A., Hayati, N., & Daud, R. M. (2019). the Influence of Tax, Foreign Ownership and Company Size on the Application of Transfer Pricing in Manufacturing Companies Listed on Idx During 2013-2017. International Journal of Economics and Financial Issues, 9(3), 175–181. https://doi.org/10.32479/ijefi.7640
Agustina, N. A. (2019). Pengaruh Pajak, Multinasionalitas, Ukuran Perusahaan, Profitabilitas, dan Mekanisme Bonus Terhadap Keputusan Perusahaan Melakukan Transfer Pricing. Prosiding Seminar Nasional Mahasiswa Universitas Islam Sultan Agung, 0(April), 53–66.
Akamah, H., Hope, O., & Thomas, W. B. (2017). Tax havens and disclosure aggregation. Journal of International Business Studies. https://doi.org/10.1057/s41267-017-0084-x
Anh, N. H., Hieu, N. T., & Nga, D. T. (2018). Determinants of Transfer Pricing Aggressiveness: a Case of Vietnam. South East Asia Journal of Contemporary Business, Economics and Law, 16(5), 104–112.
Cahyadi, A. S., & Noviari, N. (2018). Pengaruh Pajak , Exchange Rate , Profitabilitas , Dan Leverage Pada Keputusan Melakukan Transfer Pricing. E-Jurnal Akuntansi, 24, 1441–1473.
Cravens, K. (1997). Examining the role of transfer pricing as a strategy for multinational firms. International Business Review, 6(2), 127–145. https://doi.org/10.1016/S0969-5931(96)00042-X
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (Edisike- 9). Badan Penerbit-Undip.
Gusnardi. (2009). Penetapan Harga Transfer Dalam Kajian Perpajakan. Pekbis Jurnal, 1(1), 36–43.
Herawaty, V., & Anne, A. (2019). Pengaruh Tarif Pajak Penghasilan, Mekanisme Bonus, Dan Tunneling Incentives Terhadap Pergeseran Laba Dalam Melakukan Transfer Pricing Dengan Good Corporate Governance Sebagai Variabel Moderasi. Jurnal Akuntansi Trisakti, 4(2), 141. https://doi.org/10.25105/jat.v4i2.4836
Hsu, V. N., Xiao, W., & Xu, J. (2019). The Impact of Tax and Transfer Pricing on a Multinational Firm’s Strategic Decision of Selling to a Rival. Production and Operations Management, 28(9), 2279–2290. https://doi.org/10.1111/poms.13050
Huda, M. K., Nugraheni, N., & Kamarudin, K. (2017). The Problem of Transfer Pricing in Indonesia Taxation System. International Journal of Economics and Financial Issues, 7(4), 139–143.
Jalan, A., & Vaidyanathan, R. (2017). Tax havens: conduits for corporate tax malfeasance. Journal of Financial Regulation and Compliance, 25(1), 86–104. https://doi.org/10.1108/JFRC-04-2016-0039
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Stucture. Journal of Financial Economics, 3(10), 305–360. https://doi.org/10.1177/0018726718812602
Jonathan, & Tandean, V. A. (2016). Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Pemoderasi. Prosiding Seminar Nasional Multi Disiplin Ilmu & Call For Papers UNISBANK, 2008, 703–708.
Kurniawan, M. S., Stjiatmo, B. P., & Wikansari, R. (2019). Pengaruh Pajak Dan Tunneling Incentive Terhadap Tindakan Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI). Seminar Nasional Pakar ke 1, 15(1), hal. 235-240.
Lo, A. W. Y., Wong, R. M. K., & Firth, M. (2010). Tax, financial reporting, and tunneling incentives for income shifting: An empirical analysis of the transfer pricing behavior of Chinese-listed companies. Journal of the American Taxation Association, 32(2), 1–26. https://doi.org/10.2308/jata.2010.32.2.1
Maulani, S. T., Ismatullah, I., & Rinaldi, R. (2021). Pengaruh Pajak Dan Tunneling Incentive Terhadap Indikasi Melakukan Transfer Pricing (Studi Kasus Pada Perusahaan Lq-45 Yang Terindeks Di Bursa Efek Indonesia). Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo, 7(1), 1. https://doi.org/10.35906/jep01.v7i1.682
Mineri, M. F., & Paramitha, M. (2021). Pengaruh Pajak, Tunneling Incentive, Mekanisme Bonus, dan Profitabilitas Terhadap Transfer Pricing. 5(1), 35–44.
Mugarura, N. (2017). Tax Haven, Offshore Financial Centres and The Surrent Sanctions Regimes. Journal of Financial Crime, 5(1), 39–44. http://dx.doi.org/10.1108/eb025814%5Cnhttp://
Nazihah, A., Azwardi, & Fuadah, L. L. (2019). The Effect Of Tax, Tunneling Incentive, Bonus Mechanisms, And Firm Size On Transfer Pricing (Indonesian Evidence). journal of accounting finance and auditing studies (JAFAS), 5(1), 1–17. https://doi.org/10.32602/jafas.2019.0
Nofryanti, & Arsjah, R. J. (2019). The factors affecting transfer pricing evidence from indonesia. International Journal of Business, Economics and Law, 19(5), 280–285.
Noviastika, D., Mayowan, Y., & Karjo, S. (2016). Pengaruh Pajak, Tunneling Incentive Dan Good Corporate Governance (GCG) Terhadap Indikasi Melakukan Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Studi Pada Bursa Efek Indonesia Yang Berkaitan Dengan Perusahaan Asing). Jurnal Perpajakan, 8(1), 1–9.
Pertiwi, D. (2019). Pengaruh Tarif Pajak Efektif dan Pemanfaatan Tax Haven Country Terhadap Keputusan Perusahaan untuk Melakukan Transfer Pricing (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017).
Plesner, C., Cools, M., & Rohde, C. (2017). International transfer pricing in multinational enterprises. Journal of Accounting Education. https://doi.org/10.1016/j.jaccedu.2017.02.002
Pondrinal, M., Petra, B. A., Afuan, M., & Anggraini, S. A. (2020). The Effect Of Income Tax, Tunneling Incentive And Tax Minimization On Transfer Pricing Decisions With Profitability As Control Variables In Manufacturing Companies Listed On IDX In 2014 - 2018. Jurnal Ilmiah Akuntansi, 4(2), 6–8.
Pramesthi, R. D. F., Suprapti, E., & Kurniawati, E. T. (2019). Income Shifting Dan Pemanfaatan Negara Tax Haven. Jurnal Reviu Akuntansi dan Keuangan, 9(3), 375. https://doi.org/10.22219/jrak.v9i3.8866
Ramadhan, M. R., & Kustiani, N. A. (2017). Faktor-Faktor Penentu Agresivitas Transfer Pricing. In Politeknik Negeri Jakarta (hal. 549–564).
Richardson, G., Taylor, G., & Lanis, R. (2013). Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms. Journal of Contemporary Accounting and Economics, 9(2), 136–150. https://doi.org/10.1016/j.jcae.2013.06.002
Rosa, E., Andreas, A., & Savitri, E. (2018). The Effect Of Related Party Transaction And Thin Capitalization On Firm Value Effective Tax Rate As Mediation Variable (Study On Foreign Investment Company). Procuratio, 6(1), 37–53. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/PROCURATIO/article/view/54
Santoso, S. (2010). Buku Latihan SPSS Statistic Parametrik.
Saraswati, G. A. R. S., & Sujana, I. K. (2017). Pengaruh Pajak , Mekanisme Bonus , Dan Tunneling Incentive Pada Indikasi Transfer Pricing Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi dan Bisnis Universitas U. E-Jurnal Akuntansi Universitas Udayana, 19(2), 1000–1029.
Setiawan, H. (2014). Transfer Pricing dan Risikonya Terhadap Penerimaan Negara. Journal of Chemical Information and Modeling, 53(9), 1689–1699. https://www.kemenkeu.go.id/sites/default/files/2014_kajian_pprf_transfer pricing dan risikonya terhadap penerimaan negara.pdf
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. CV Alfabeta.
Susanti, A., & Firmansyah, A. (2020). Determinants of transfer pricing decisions in Indonesia manufacturing companies. Jurnal Akuntansi, Perpajakan Dan Auditing, 22(2), 51–56. https://doi.org/xx.xxxxx/JAPA/xxxxx.%0A
Tax Justice Network. (2021). Corporate Tax Haven Index 2021 (Nomor March).
United Nations. (2021). United Nations Practical Manual on Transfer Pricing for Developing Countries.
Wardani, P. K., & Kurnia. (2018). Pengaruh Pajak, Leverage, dan Mekanisme Bonus terhadap Keputusan Transfer Pricing. Jurnal Ilmu dan Riset Akuntansi, 7(11), 1–19.
Watts, R. L., & Jerold L. Zimmerman. (1986). Positive Accounting Theory. Prentice-Hall.
Yulia, A., Hayati, N., & Daud, R. M. (2019). the Influence of Tax, Foreign Ownership and Company Size on the Application of Transfer Pricing in Manufacturing Companies Listed on Idx During 2013-2017. International Journal of Economics and Financial Issues, 9(3), 175–181. https://doi.org/10.32479/ijefi.7640
Published
2022-05-28
How to Cite
DEVI, Ni Putu Ayu Liony Krishna; NOVIARI, Naniek.
Pengaruh Pajak dan Pemanfaatan Tax Haven pada Transfer Pricing.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 5, p. 1175-1188, may 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/83659>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i05.p05.
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