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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Ilmiah Publika International Journal of Economy, Education and Entrepreneurship (IJE3) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Abdi Masyarakat Multidisiplin QISTINA: Jurnal Multidisiplin Indonesia Journal of Artificial Intelligence and Digital Business Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Journal of Management Accounting, Tax and Production Jurnal Portofolio: Jurnal Manajemen dan Bisnis
Halimah, Imar
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Agresivitas Transfer Pricing sebagai Respons atas Financial Constraints dan Struktur Leverage Tinggi Halimah, Imar; Noviasani, Sekar; Shaliha, Hanifa
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4521

Abstract

Penelitian ini bertujuan untuk menganalisis agresivitas transfer pricing sebagai respons perusahaan terhadap financial constraints dan struktur leverage yang tinggi. Keterbatasan pendanaan eksternal mendorong perusahaan mencari alternatif pengelolaan arus kas melalui transaksi antar entitas berelasi, sementara struktur leverage tinggi sering dikaitkan dengan praktik thin capitalization yang membuka peluang perencanaan pajak agresif. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi data panel. Sampel penelitian mencakup perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2019–2023. Data diperoleh dari laporan tahunan perusahaan dan dianalisis menggunakan perangkat lunak EViews versi 12. Hasil penelitian menunjukkan bahwa financial constraints berpengaruh positif dan signifikan terhadap agresivitas transfer pricing, yang mengindikasikan bahwa perusahaan dengan keterbatasan pendanaan cenderung lebih agresif memanfaatkan transaksi pihak berelasi untuk mengatur alokasi laba. Struktur leverage yang tinggi juga terbukti berpengaruh signifikan terhadap agresivitas transfer pricing, mencerminkan adanya dorongan perusahaan untuk menekan beban pajak dan menjaga stabilitas keuangan. Hasil analisis regresi moderasi menunjukkan bahwa financial constraints memperkuat pengaruh transfer pricing terhadap agresivitas pajak, namun tidak memoderasi hubungan antara thin capitalization dan agresivitas pajak. Temuan ini menegaskan bahwa tekanan keuangan dan struktur modal yang tidak optimal menjadi faktor penting pendorong praktik transfer pricing agresif. Penelitian ini diharapkan memberikan kontribusi terhadap pengembangan literatur akuntansi perpajakan serta menjadi dasar pertimbangan bagi otoritas pajak dalam merancang pengawasan yang lebih efektif dan berkelanjutan. Selain itu, hasil penelitian ini relevan bagi manajemen perusahaan dalam menyusun strategi pembiayaan jangka panjang yang sehat, transparan, patuh regulasi, serta berorientasi pada keberlanjutan kinerja dan kepatuhan perpajakan nasional secara konsisten dan bertanggung jawab.
Pengaruh Thin Capitalization, dan Transfer Pricing Terhadap Penghindaran Pajak Dimoderasi Financial Constraints Mulyani, Sri; Halimah, Imar
QISTINA: Jurnal Multidisiplin Indonesia Vol 4, No 2 (2025): December 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i2.6912

Abstract

The purpose of this research is to empirically test and obtain evidence regarding the influence of Thin Capitalization and Transfer Pricing on Tax Avoidance, moderated by Financial Constraints. This study uses a sample of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 The sampling technique employed is purposive sampling, where from 130 non-cyclical consumer sector companies, a sample of 25 companies was obtained over 5 years, resulting in a total of 125 data samples. The analysis used is panel data regression analysis employing a fixed effect regression model for equations I and II. The data was processed using Eviews12 software. The results indicate that both thin capitalization and transfer pricing simultaneously influence tax avoidance. The findings also show that, partially, thin capitalization affects tax avoidance, and transfer pricing affects tax avoidance. Additionally, the results indicate that financial constraints do not moderate the influence of thin capitalization, while financial constraints do moderate the influence of transfer pricing on tax avoidance.
Pengaruh Thin Capitalization, Financial Pressure dan Capital Intensity terhadap Tax Avoidance Adam, Muhammad Syahrul Kahfi; Halimah, Imar
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1640

Abstract

Tax avoidance remains a significant concern for governments as it reduces potential state revenue and undermines fair taxation principles. This study aims to empirically and systematically examine the effect of thin capitalization, financial pressure, and capital intensity on tax avoidance. The research focuses on companies listed on the Indonesia Stock Exchange (IDX) in the basic materials sector from 2019 to 2023. Out of 110 companies, a purposive sampling method was used to select 26 companies that met specific criteria, resulting in 130 firm-year observations over a five-year period. The panel data regression model was employed and analyzed using EViews 13 software. The findings indicate that, both partially and simultaneously, the independent variables thin capitalization, financial pressure, and capital intensity significantly influence tax avoidance. These results highlight how corporate financial strategies and structures can impact tax planning behavior. The study provides important implications for tax authorities in improving monitoring and regulatory efforts to mitigate aggressive tax avoidance practices among corporations.
Tax Planning, Deferred Tax Assets, Tax Avoidance and Earnings Management: Empirical Study on Basic Materials Sector Companies Miranda, Miranda; Halimah, Imar
Journal of Management Accounting, Tax and Production Vol 4, No 1 (2026): Maret 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v4i1.8148

Abstract

The purpose of this study is to provide empirical evidence regarding the influence of tax planning, deferred tax assets, and tax avoidance on profit management in companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Through the purposive sampling technique, 155 observations were obtained that became research samples, which came from 31 companies that met the research criteria. In addition, this study uses a quantitative method with panel data regression analysis techniques as the analysis method. Based on the research that has been conducted, it is obtained that tax planning and deferred tax assets have an effect on profit management, while tax avoidance has no effect on profit management. The implication of this study is that companies are expected to be more careful in setting tax policies so as not to encourage opportunistic profit management practices.
Pengaruh Financial Distress, Management Compensation and Inventory Intensity Terhadap Tax Avoidance Ishak, Ishak; Halimah, Imar
Journal of Management Accounting, Tax and Production Vol 4, No 1 (2026): Maret 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v4i1.8123

Abstract

Penelitian ini bertujuan untuk menguji pengaruh financial distress, management compensation, dan inventory intensity terhadap tax avoidance. Populasi pada penelitian ini yaitu perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia periode 2020-2024 dengan jumlah perusahaan sebanyak 128 perusahaan. Pengambilan sampel menggunakan metode purposive sampling. Dengan diperoleh sampel sebanyak 44 perusahaan dengan periode pengamatan selama 5 tahun sehingga total sampel sejumlah 220 data observasi. Hasil penelitian menunjukkan bahwa secara parsial, financial distress berpengaruh terhadap tax avoidance. Sementara itu, management compensation tidak berpengaruh terhadap tax avoidance, dan inventory intensity juga tidak berpengaruh terhadap tax avoidance. Namun secara simultan, variabel financial distress, management compensation, dan inventory intensity berpengaruh signifikan terhadap tax avoidance.
Co-Authors Adam, Muhammad Syahrul Kahfi Aris Sanulika Desi Kurniawati Fahmi, Darul Hidayati, Wahyu Nurul Ishak Ishak Miranda, Miranda Noviasani, Sekar Shaliha, Hanifa Sri Mulyani Sunarto, Ading Suryanti, Maria Yenivadia Tanjung, Asridah Warni Umam, Danang Choirul Wahyuningsih, Titi Yusuf Yusuf