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All Journal Indonesian Journal of Multidisciplinary on Social and Technology
Yoga Taufik Oktafiyan
Universitas Pamulang
Computer Science & IT Economics, Econometrics & Finance Engineering Social Sciences

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Pengaruh Transfer Pricing, Kebijakan Dividen, dan Income Smoothing Terhadap Penghindaran Pajak Yoga Taufik Oktafiyan; Muhammad Sopiyana
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i3.13388

Abstract

This study aims to examine the effect of transfer pricing, dividend policy, and income smoothing on tax avoidance among companies consistently included in the SRI-KEHATI Index on the Indonesia Stock Exchange during the 2020–2024 period. The study applies a quantitative approach with an associative strategy using secondary data obtained from company financial statements and annual reports. The sample was selected through purposive sampling based on predetermined criteria, resulting in nine companies observed over five years and producing 45 firm-year observations. Panel data regression analysis was conducted using EViews 12. Model selection tests indicated that the Fixed Effect Model was the most appropriate estimation model. The results show that transfer pricing, dividend policy, and income smoothing simultaneously have a significant effect on tax avoidance. Partially, dividend policy has a significant effect on tax avoidance, whereas transfer pricing and income smoothing do not show significant effects. The Adjusted R-squared value of 0.678390 indicates that 67.8% of the variation in tax avoidance can be explained by transfer pricing, dividend policy, and income smoothing, while the remaining 32.2% is explained by other factors outside the model. These findings indicate that corporate distribution policy, particularly dividend policy, has a more evident individual relationship with tax avoidance than the other two variables within SRI-KEHATI companies during the observation period.
Co-Authors Muhammad Sopiyana