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All Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Riset Akuntansi dan Keuangan Indonesia
Fasita, Eta
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Economics, Econometrics & Finance Social Sciences

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Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia? Fasita, Eta; Firmansyah, Amrie; Irawan, Ferry
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.17313

Abstract

This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance’s role in moderating these associations. The secondary data of this study are data and information obtained from financial reports and annual reports sourced from www.idx.co.id and www.idnfinancials.com. The analysis is conducted on 61 non-financial multinational companies listed on Indonesia Stock Exchange over the 2016-2019 period, chosen by the purposive sampling method resulting in 244 firm-year. Hypothesis testing employs regression analysis with a data panel. The result suggests that transfer pricing aggressiveness and political connection are negatively associated with tax avoidance. In contrast, thin capitalization is positively associated with tax avoidance. However, corporate governance can weaken each of these associations. This study indicates that the Indonesian Tax Authority should consider multinational companies with large interest debt structures on the list of priorities in tax inspection policy. Also, this study shows Indonesian firms are less likely to use political connection and transfer pricing to avoid tax.
Financial Reporting Quality, Tax Avoidance, Debt Maturity, and Investment Efficiency: The Moderating Role of Corporate Social Responsibility Disclosure Sukarno, Riandi Satria; Firmansyah, Amrie; Jadi, Pramuji Handra; Fasita, Eta; Febrian, Wahyudi; Sismanyudi, Deddy
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i1.23676

Abstract

This research investigates the influence of financial reporting quality, tax avoidance, and debt maturity on investment efficiency in Indonesia. This study also examines the role of corporate social responsibility disclosure as a moderating variable. Samples of manufacturing companies listed in Indonesia between 2014 and 2019 were selected (414 observations). Using panel regression, this study unveiled a positive effect of financial report quality, while a negative effect of tax avoidance and debt maturity on investment efficiency. Corporate social responsibility disclosure fails to moderate the impact of financial report quality and tax avoidance on investment efficiency. In contrast, corporate social responsibility disclosure strengthens the influence of debt maturity on investment efficiency. This study suggests that the Indonesian Tax Authority needs to improve its supervision on Indonesian companies to suppress tax avoidance by companies that may reduce investment efficiency.
Co-Authors Amrie Firmansyah Febrian, Wahyudi Ferry Irawan Jadi, Pramuji Handra Sismanyudi, Deddy Sukarno, Riandi Satria