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Yuliansyah Yuliansyah
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Journal : Journal of Multidisciplinary Academic and Practice Studies

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The effect of transfer pricing, thin capitalization, deferred tax, and inventory intensity on tax avoidance Ardiles, M.; Yuliansyah, Yuliansyah; Suhendro, Saring
Journal of Multidisciplinary Academic and Practice Studies Vol. 2 No. 2 (2024): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomaps.v2i2.2137

Abstract

Purpose: This study aims to determine the effects of transfer pricing, thin capitalization, deferred tax, and inventory intensity on tax avoidance. Method: This study uses a quantitative approach with a sample of all companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. A purposive sampling technique was used for sample selection, and a sample of 107 companies was selected. This study uses a panel data analysis. The results of the analysis show that thin capitalization and deferred taxes have a negative effect on tax avoidance, while transfer pricing and inventory intensity have no effect on tax avoidance. Results: The findings reveal that transfer pricing and inventory intensity have no significant effects on tax avoidance. Thin capitalization shows a negative and significant effect, suggesting that higher debt usage reduces tax avoidance due to creditor scrutiny and compliance pressure. Deferred tax also negatively affects tax avoidance, indicating that higher deferred tax expenses reflect greater compliance and lower avoidance. The model’s adjusted R² was 7%, implying that most variations in tax avoidance are explained by other unobserved factors. Conclusions: Deferred tax and thin capitalization serve as deterrents to tax avoidance, whereas transfer pricing and inventory intensity are not significant drivers. Limitations: This study relies on publicly available financial reports, limiting the measurement accuracy of hidden tax-avoidance practices. It also covers a period influenced by Covid-19 tax incentives and voluntary disclosure programs, which potentially affect behavior. Contribution: This study extends the literature by integrating inventory intensity into tax avoidance models and providing evidence from Indonesian firms, offering insights for policymakers and regulators to strengthen anti-avoidance measures.
Co-Authors Abdul, Kartini Maharani Ahmad MAULANA Almaniar, Siska Almega, Echa Septa Annisa, Mutiara Lusiana Anwar , Monica Arabiatul Adawiyah, Arabiatul Ardiles, M. Arif Rahman Aslamia Rosa Aslan Aslan Aslan Aslan, Aslan ayu Kalista Budiarti, Ika Niswatin Dewi Qimariah Imelda Dewi, Fajar Gustiawaty Dewi, Nolla Puspita Dhami Johar Damiri Dwi Darma Puspita Sari Dwi Zulfita Eferedy, Jhon Eka Rizki Meiwinda Eko Setiawan Eko Sumartono, Eko Endang Verawati Fadilla, Rohayu Fajrina Fajrina Fatiya, Nanda Febrianty, Febrianty Fikri, Naufal Aziz Al Gamayuni, Rindu Rika Geri, Geri Gusti Refly Rezaisra Hadi Ali Hamzah, Ruth Samantha Herri Fariadi, Herri Hertati , Lesi Husnul Madihah I Made Indradjaja M Brunner Ibnu Hajar Ika Niswatin Budiarti Ilham Wahyu Pamungkas Imam Muazansyah, Imam Imelda, Dewi Qimariah Jahin, Novia Pahleni Jumiati Jumiati Lubis, Lunariana Mardhiana, Putri Martin Choirul Fatah Maulidi Maulidi Mia Selvina Muhammad Luthfi Nur Atikah Nurkardina Novalia Nur’aini, Hesti Olivia , Dini Pramana Putra, Nanda Pratama, M. Renardi Merdian Priyo Pratomo Puspita, Harsono Edwin Putri, Marthalia Putri, Wulandari Indah Andi Rahmawaty Hasibuan Restu, Arnold Rezky Graha Pratiwi Rindu Rika Gamayuni Risnafatih, Risnafatih Rozanna, Mira Sari, Yosita Tri Purnama SARING SUHENDRO Sartika Saragih, Dewi Sastrawan, Hendrik Satriawan, Bambang Selvina, Mia Shintalya, Shintalya Siti Aisyah Sri Yanti Suroto HS Syerina Raihatul Jannah Tentara, Brend Tias Pornawasari Tony Koerniawan TRI ASTUTI Venny Agustin Wahyu Utami, Wahyu Wardana, Safril Kartika Widodo, Nurul Sapta Zandra Singal, Rachel