Transfer Pricing, Kompensasi Rugi Fiskal, Financial Distress dan Agresivitas Pajak
Abstract
This study aims to analyze the effect of transfer pricing, fiscal loss compensation, and financial distress on tax aggressiveness in mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. The research population uses 54 mining sector companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection used purposive sampling technique, in order to obtain 14 samples with a total sample of 70 for the 5 year study period. The analysis technique used is panel data regression with the use of Eviews 12 in processing the data. Based on the results of the study, it was found that financial distress had a positive effect on tax aggressiveness, while transfer pricing and fiscal loss compensation had no effect on tax aggressiveness.
Keywords: Tax Aggressiveness; Transfer Pricing; Fiscal Loss Compensation; Financial Distress.
Downloads
Download data is not yet available.
References
Alfiansyah, T. N., Suhendro, & Masitoh, E. (2019). Tax Avoidance Ditinjau dari Capital Intencity Ratio, Beban Iklan Perusahaan, Kompensasi Rugi Fiskal Studi pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2015-2017. Prosiding Seminar Akuntansi Nasional, 2, 1–10.
Altman, E. I. (2000). Predicting Financial Distress of Companies: Revisiting the Z-Score and ZETA ® Models.
Arizoni, S. S., Ratnawati, V., & Andreas, A. (2020). Pengaruh Manajemen Laba Akrual, Manajemen Laba Riil dan Inventory Intensity terhadap Agresivitas Pajak: Peran Moderasi Foreign Operation. Bilancia: Jurnal Ilmiah Akuntansi, 4(1), 35–47.
Basuki, A. T., & Prawoto, N. (2017). Analisis Regresi dalam Penelitian Ekonomi & Bisnis. PT Raja Grafindo Persada.
Boussaidi, A., & Hamed-Sidhom, M. (2021). Board’s Characteristics, Ownership’s Nature and Corporate Tax Aggressiveness: New Evidence from The Tunisian Context. EuroMed Journal of Business, 16(4), 487–511. https://doi.org/10.1108/EMJB-04-2020-0030
Choi, J. P., Furusawa, T., & Ishikawa, J. (2020). Transfer Pricing Regulation and Tax Competition. Journal of International Economics, 127, 1–18. https://doi.org/10.1016/j.jinteco.2020.103367
Cobham, A., Bernardo, J. G., Palansky, M., & Mansour, M. B. (2020). The State of Tax Justice 2020 : Tax Justice in the time of COVID-19. In Tax Justice Network. https://www.taxjustice.net/reports/the-state-of-tax-justice-2020/
Dhamara, G. P., & Violita, E. S. (2018). The Influence of Financial Distress and Independence of Board of Commissioners on Tax Aggressiveness. Advances in Economics, Business and Management Research (AEBMR), 55, 81–86. https://doi.org/10.2991/iac-17.2018.15
Peraturan Direktur Jenderal Pajak Nomor PER-32/PJ/2011 tentang Perubahan atas Peraturan Direktur Jenderal Pajak Nomor PER-43/PJ/2010 tentang Penerapan Prinsip Kewajaran dan Kelaziman Usaha dalam Transaksi antara Wajib Pajak dengan Pihak yang Mempunyai Hub, (2011).
Eisenhardt, K. M. (1989). Agency Theori: An Assessment and Review. Academy of Management Review, 14(1), 57–74.
Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2021). When Do Firms Highlight Their Effective Tax Rate? Accounting and Business Research, 0(0), 1–37. https://doi.org/10.1080/00014788.2021.1958669
Friana, H. (2019). DJP Dalami Dugaan Penghindaran Pajak PT Adaro Energy. Tirto. https://tirto.id/djp-dalami-dugaan-penghindaran-pajak-pt-adaro-energy-edKk
Jensen, M., & 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/10.1017/CBO9780511817410.023
Jha, M. (2018). Altman Z Score. Wall Street Mojo. https://www.wallstreetmojo.com/altman-z-score/
Peraturan Menteri Keuangan Republik Indonesia Nomor 213/PMK.03/2016 tentang Jenis Dokumen dan/atau Informasi Tambahan yang Wajib Disimpan oleh Wajib Pajak yang Melakukan Transaksi dengan Para Pihak yang Mempunyai Hubungan Istimewa, Www.Jdih.Kemenkeu.Go.Id (2016).
Lestari, J., & Solikhah, B. (2019). The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance. Accounting Analysis Journal, 8(1), 31–37. https://doi.org/10.15294/aaj.v8i1.23103
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 (AJHSSR), 5(6), 282–287.
Mulyana, Y., Mulyati, S., & Umiyati, I. (2020). Pengaruh Komisaris Independen, Kompensasi Rugi Fiskal, dan Pertumbuhan Aset Terhadap Penghindaran Pajak. SIKAP, 4(2), 160–172.
Munawaroh, M., & Sari, S. P. (2019). Pengaruh Komite Audit, Proporsi Kepemilikan Institusional, Profitabilitas, dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak. Seminar Nasional & Call For Page Seminar Bisnis Magister Manajemen, 352–367.
Nainggolan, C., & Sari, D. (2019). Kepentingan Asing, Aktivitas Internasional, dan Thin Capitalization: Pengaruh Terhadap Agresivitas Pajak di Indonesia. Jurnal Akuntansi Dan Bisnis, 19(2), 147. https://doi.org/10.20961/jab.v19i2.421
Nugroho, R. P., T, S., & Mardiati, E. (2020). The Effect of Financial Distress and Earnings Management on Tax Aggressiveness with Corporate Governance as the Moderating Variable. International Journal of Research in Business and Social Science, 9(7), 167–176. https://doi.org/10.20525/ijrbs.v9i7.965
Nugroho, S. A., & Firmansyah, A. (2017). Pengaruh Financial Distress, Real Earnings Management dan Corporate Governance Terhadap Tax Aggressiveness. Journal of Business Administration, 1(2), 163–182. https://doi.org/10.30871/jaba.v1i2.616
Nuryatun, & Mulyani, S. D. (2020). The Role of Independent Commissioners in Moderating The Effect of Transfer Pricing, Capital Intensity and Profitability Towards Tax Aggresivity. Indonesian Management and Accounting Research, 19(02), 181–204. https://journal.unnes.ac.id/sju/index.php/aaj/article/view/42687
Pajriyansyah, R., & Firmansyah, A. (2020). Pengaruh Leverage, Kompensasi Rugi Fiskal, dan Manajemen Laba Terhadap Penghindaran Pajak. Online Journal Systems UNPAM, 431–459.
Prakarsa. (2019). Menguak Aliran Keuangan Gelap di Enam Komoditas Ekspor Unggulan Indonesia. https://repository.theprakarsa.org/media/277918-menguak-aliran-keuangan-gelap-di-enam-ko-b8790b6b.pdf
Redaksi DDTCNews. (2019). Contoh Perhitungan Kompensasi Rugi Fiskal. DDTC News. https://news.ddtc.co.id/contoh-penghitungan-kompensasi-kerugian-fiskal-17274
Schwab, C. M., Stomberg, B., & Xia, J. (2018). What Determines ETRs? The Relative Influence of Tax and Other Factors. Kelley School of Business Research Paper, 10–27.
Selistiaweni, S., Arieftiara, D., & Samin. (2020). Pengaruh Kepemilikan Keluarga, Financial Distress, dan Thin Capitalization terhadap Penghindaran Pajak. Business Management, Economic, and Accounting National Seminar, 1(1), 751–763.
Suntari, M., & Mulyani, S. D. (2020). Pengaruh Transfer Pricing dan Thin Capitalization terhadap Tax Aggressiveness dimoderasi oleh Ukuran Perusahaan. Prosiding Seminar Nasional Pakar, 2–7.
Suwiknyo, E. (2021). Mayoritas Perusahaan Tambang Belum Transparan Soal Pajak. Ekonomi Bisnis. https://ekonomi.bisnis.com/read/20210802/259/1424816/mayoritas-perusahaan-tambang-belum-transparan-soal-pajak
Utami, R. D., Cahyaningsih;, & Kunia. (2020). The Effect of Transfer Pricing, Thin Capitalization, and Tax Haven Utilization Toward Tax Aggressiveness. E-Proceeding of Management :, 7(2), 5988–5995.
Wicaksono, A. P. N. (2017). Koneksi Politik dan Aggresivitas Pajak: Fenomena di Indonesia. Akuntabilitas: Jurnal Ilmu Akuntansi, 10(1), 167–180. https://doi.org/10.15408/akt.v10i1.5833
Xaviera, A., Muslih, M., & Kurnia. (2020). Pengaruh Kepemilikan Institusional, Profitabilitas, Pertumbuhan Penjualan dan Kompensasi Rugi Fiskal terhadap Penghindaran Pajak. Jurnal Mitra Manajemen, 4(5), 692–707. http://e-jurnalmitramanajemen.com/index.php/jmm/article/view/125/69
Altman, E. I. (2000). Predicting Financial Distress of Companies: Revisiting the Z-Score and ZETA ® Models.
Arizoni, S. S., Ratnawati, V., & Andreas, A. (2020). Pengaruh Manajemen Laba Akrual, Manajemen Laba Riil dan Inventory Intensity terhadap Agresivitas Pajak: Peran Moderasi Foreign Operation. Bilancia: Jurnal Ilmiah Akuntansi, 4(1), 35–47.
Basuki, A. T., & Prawoto, N. (2017). Analisis Regresi dalam Penelitian Ekonomi & Bisnis. PT Raja Grafindo Persada.
Boussaidi, A., & Hamed-Sidhom, M. (2021). Board’s Characteristics, Ownership’s Nature and Corporate Tax Aggressiveness: New Evidence from The Tunisian Context. EuroMed Journal of Business, 16(4), 487–511. https://doi.org/10.1108/EMJB-04-2020-0030
Choi, J. P., Furusawa, T., & Ishikawa, J. (2020). Transfer Pricing Regulation and Tax Competition. Journal of International Economics, 127, 1–18. https://doi.org/10.1016/j.jinteco.2020.103367
Cobham, A., Bernardo, J. G., Palansky, M., & Mansour, M. B. (2020). The State of Tax Justice 2020 : Tax Justice in the time of COVID-19. In Tax Justice Network. https://www.taxjustice.net/reports/the-state-of-tax-justice-2020/
Dhamara, G. P., & Violita, E. S. (2018). The Influence of Financial Distress and Independence of Board of Commissioners on Tax Aggressiveness. Advances in Economics, Business and Management Research (AEBMR), 55, 81–86. https://doi.org/10.2991/iac-17.2018.15
Peraturan Direktur Jenderal Pajak Nomor PER-32/PJ/2011 tentang Perubahan atas Peraturan Direktur Jenderal Pajak Nomor PER-43/PJ/2010 tentang Penerapan Prinsip Kewajaran dan Kelaziman Usaha dalam Transaksi antara Wajib Pajak dengan Pihak yang Mempunyai Hub, (2011).
Eisenhardt, K. M. (1989). Agency Theori: An Assessment and Review. Academy of Management Review, 14(1), 57–74.
Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2021). When Do Firms Highlight Their Effective Tax Rate? Accounting and Business Research, 0(0), 1–37. https://doi.org/10.1080/00014788.2021.1958669
Friana, H. (2019). DJP Dalami Dugaan Penghindaran Pajak PT Adaro Energy. Tirto. https://tirto.id/djp-dalami-dugaan-penghindaran-pajak-pt-adaro-energy-edKk
Jensen, M., & 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/10.1017/CBO9780511817410.023
Jha, M. (2018). Altman Z Score. Wall Street Mojo. https://www.wallstreetmojo.com/altman-z-score/
Peraturan Menteri Keuangan Republik Indonesia Nomor 213/PMK.03/2016 tentang Jenis Dokumen dan/atau Informasi Tambahan yang Wajib Disimpan oleh Wajib Pajak yang Melakukan Transaksi dengan Para Pihak yang Mempunyai Hubungan Istimewa, Www.Jdih.Kemenkeu.Go.Id (2016).
Lestari, J., & Solikhah, B. (2019). The Effect of CSR, Tunneling Incentive, Fiscal Loss Compensation, Debt Policy, Profitability, Firm Size to Tax Avoidance. Accounting Analysis Journal, 8(1), 31–37. https://doi.org/10.15294/aaj.v8i1.23103
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 (AJHSSR), 5(6), 282–287.
Mulyana, Y., Mulyati, S., & Umiyati, I. (2020). Pengaruh Komisaris Independen, Kompensasi Rugi Fiskal, dan Pertumbuhan Aset Terhadap Penghindaran Pajak. SIKAP, 4(2), 160–172.
Munawaroh, M., & Sari, S. P. (2019). Pengaruh Komite Audit, Proporsi Kepemilikan Institusional, Profitabilitas, dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak. Seminar Nasional & Call For Page Seminar Bisnis Magister Manajemen, 352–367.
Nainggolan, C., & Sari, D. (2019). Kepentingan Asing, Aktivitas Internasional, dan Thin Capitalization: Pengaruh Terhadap Agresivitas Pajak di Indonesia. Jurnal Akuntansi Dan Bisnis, 19(2), 147. https://doi.org/10.20961/jab.v19i2.421
Nugroho, R. P., T, S., & Mardiati, E. (2020). The Effect of Financial Distress and Earnings Management on Tax Aggressiveness with Corporate Governance as the Moderating Variable. International Journal of Research in Business and Social Science, 9(7), 167–176. https://doi.org/10.20525/ijrbs.v9i7.965
Nugroho, S. A., & Firmansyah, A. (2017). Pengaruh Financial Distress, Real Earnings Management dan Corporate Governance Terhadap Tax Aggressiveness. Journal of Business Administration, 1(2), 163–182. https://doi.org/10.30871/jaba.v1i2.616
Nuryatun, & Mulyani, S. D. (2020). The Role of Independent Commissioners in Moderating The Effect of Transfer Pricing, Capital Intensity and Profitability Towards Tax Aggresivity. Indonesian Management and Accounting Research, 19(02), 181–204. https://journal.unnes.ac.id/sju/index.php/aaj/article/view/42687
Pajriyansyah, R., & Firmansyah, A. (2020). Pengaruh Leverage, Kompensasi Rugi Fiskal, dan Manajemen Laba Terhadap Penghindaran Pajak. Online Journal Systems UNPAM, 431–459.
Prakarsa. (2019). Menguak Aliran Keuangan Gelap di Enam Komoditas Ekspor Unggulan Indonesia. https://repository.theprakarsa.org/media/277918-menguak-aliran-keuangan-gelap-di-enam-ko-b8790b6b.pdf
Redaksi DDTCNews. (2019). Contoh Perhitungan Kompensasi Rugi Fiskal. DDTC News. https://news.ddtc.co.id/contoh-penghitungan-kompensasi-kerugian-fiskal-17274
Schwab, C. M., Stomberg, B., & Xia, J. (2018). What Determines ETRs? The Relative Influence of Tax and Other Factors. Kelley School of Business Research Paper, 10–27.
Selistiaweni, S., Arieftiara, D., & Samin. (2020). Pengaruh Kepemilikan Keluarga, Financial Distress, dan Thin Capitalization terhadap Penghindaran Pajak. Business Management, Economic, and Accounting National Seminar, 1(1), 751–763.
Suntari, M., & Mulyani, S. D. (2020). Pengaruh Transfer Pricing dan Thin Capitalization terhadap Tax Aggressiveness dimoderasi oleh Ukuran Perusahaan. Prosiding Seminar Nasional Pakar, 2–7.
Suwiknyo, E. (2021). Mayoritas Perusahaan Tambang Belum Transparan Soal Pajak. Ekonomi Bisnis. https://ekonomi.bisnis.com/read/20210802/259/1424816/mayoritas-perusahaan-tambang-belum-transparan-soal-pajak
Utami, R. D., Cahyaningsih;, & Kunia. (2020). The Effect of Transfer Pricing, Thin Capitalization, and Tax Haven Utilization Toward Tax Aggressiveness. E-Proceeding of Management :, 7(2), 5988–5995.
Wicaksono, A. P. N. (2017). Koneksi Politik dan Aggresivitas Pajak: Fenomena di Indonesia. Akuntabilitas: Jurnal Ilmu Akuntansi, 10(1), 167–180. https://doi.org/10.15408/akt.v10i1.5833
Xaviera, A., Muslih, M., & Kurnia. (2020). Pengaruh Kepemilikan Institusional, Profitabilitas, Pertumbuhan Penjualan dan Kompensasi Rugi Fiskal terhadap Penghindaran Pajak. Jurnal Mitra Manajemen, 4(5), 692–707. http://e-jurnalmitramanajemen.com/index.php/jmm/article/view/125/69
Published
2022-08-26
How to Cite
ISWATINI, Nisa; ASALAM, Ardan Gani.
Transfer Pricing, Kompensasi Rugi Fiskal, Financial Distress dan Agresivitas Pajak.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 8, p. 2015-2028, aug. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/88685>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i08.p05.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
