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All Journal E-Jurnal Akuntansi
Latifah Sukmawati Yuniar
Faculty of Economics and Business, Universitas Tadulako, Indonesia
Economics, Econometrics & Finance

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The Effect of Transfer Pricing, Thin Capitalization and Foreign Ownership on Tax Aggressiveness in Manufacturing Companies in Indonesia Desi Ayu Puspita; Ni Made Suwitri Parwati; Latifah Sukmawati Yuniar; Andi Chairil Furqan
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p13

Abstract

This study aims to analyze the effect of transfer pricing, thin capitalization, and foreign ownership on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Secondary data was obtained from an annual report with a sample of 39 companies selected through the purposive sampling method, resulting in 195 observations. Data analysis was carried out using the help of WarpPLS 8.0 software. The results of the study showed that transfer pricing did not have a significant effect on tax aggressiveness, while thin capitalization and foreign ownership were proven to have a significant positive effect. These findings support the agency's theory that managers tend to act opportunistic in reducing tax burdens through capital structure policies and foreign shareholder encouragement. This research contributes to enriching the literature on tax avoidance practices in Indonesia and provides implications for regulators to strengthen tax regulations and supervision.
The Role of Local Government Financial Performance in Achieving Sustainable Development Goal 11 Maya Sari; Mohammad Iqbal Bakry; Latifah Sukmawati Yuniar; Andi Chairil Furqan
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p05

Abstract

This study examines the role of local government financial performance in achieving Sustainable Development Goal (SDG) 11, with a particular focus on Target 11.1 concerning access to adequate and affordable housing. The study is motivated by Indonesia’s persistent housing backlog and the extensive presence of slum settlements, alongside uneven fiscal capacity and suboptimal allocation of local budgets for the housing sector. The analysis employs panel data covering 542 local governments in Indonesia from 2019 to 2022, resulting in 2,144 observations, and applies a random effects panel regression model. The findings indicate that total solvency has a positive and significant effect on SDG 11 achievement, suggesting that stronger long-term fiscal capacity enhances sustainable urban development outcomes. In contrast, financial flexibility shows a significant negative effect, implying that excessive flexibility without clear development priorities may hinder SDG performance. Institutional age, population size, and archipelagic status as control variables also exhibit positive effects. Overall, the study underscores the importance of strengthening local fiscal governance to support sustainable housing development.
Co-Authors Andi Chairil Furqan Desi Ayu Puspita Maya Sari Mohammad Iqbal Bakry Ni Made Suwitri Parwati