Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Dewi Ratri Rahmawati
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH MANAJEMEN LABA DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2024) Dewi Ratri Rahmawati; Abdul Rohman
Diponegoro Journal of Accounting Volume 15, Nomor 2, Tahun 2026
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of earnings management proxied by absolute discretionary accruals (DA), transfer pricing proxied by related party transactions (RPT), and tax avoidance proxied by effective tax rate (ETR), with political connection serving as a moderating variable. This research sample consists of secondary data from basic materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period, selected using the purposive sampling method. Data analysis was conducted using a quantitative approach through multiple linear regression and moderated regression analysis (MRA) assisted by IBM SPSS Statistics 25 software. The results indicate that earnings management does not have a significant effect on tax avoidance, whereas transfer pricing has a positive and significant effect on tax avoidance. Meanwhile, political connection is unable to moderate the relationship between earnings management and tax avoidance, as well as the relationship between transfer pricing and tax avoidance.
Co-Authors Abdul Rohman