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All Journal JURNAL ECONOMIA JURNAL SAINS PERTANIAN EQUATOR El Dinar DEDIKASI JURNAL MAHASISWA Jurnal Rekayasa Sipil dan Desain IJBE (Integrated Journal of Business and Economics) International Research Journal of Business Studies (E-Journal) Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal ULTIMA Accounting Energi & Kelistrikan Jurnal Literasiologi Jurnal Ilmiah Manajemen Publik dan Kebijakan Sosial Jurnal Ilmiah Psyche ULIN: Jurnal Hutan Tropis TERANG : Jurnal Pengabdian Pada Masyarakat Menerangi Negeri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Riset Teknologi Industri Jurnal Ekonomi Pembangunan Abdimasku : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Social, Humanity, and Education Empiricism Journal Annals of Human Resource Management Research Journal of Governance and Accountability Studies Studi Akuntansi, Keuangan, dan Manajemen Indonesian Journal of Informatic Research and Software Engineering Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan Ekonomi Mestaka: Jurnal Pengabdian Kepada Masyarakat Morfologi : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya InJEBA : International Journal of Economics, Business and Accounting Holistik Analisis Nexus Jurnal Ilmu Siber dan Teknologi Digital Goodwood Akuntansi dan Auditing Reviu International Research Journal of Business Studies Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Jurnal Karya Nyata Pengabdian Joong-Ki Al-Bahtsu: Jurnal Penelitian dan Pendidikan Islam Journal of Multidisciplinary Academic and Practice Studies International Journal of Economics and Management Research Riset Akuntansi dan Bisnis Indonesia
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.
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 Ahmad Maulana Ahmad Suriansyah Almaniar, Siska Almega, Echa Septa Alrizwan, U. Ari Aminullah Aminullah, Aminullah Amirta, Rudianto Ananda, Bayu Susetya Annisa, Mutiara Lusiana Anwar , Monica Arabiatul Adawiyah, Arabiatul Ardi, Pahmi Ardiles, M. Arif Rahman Aslamia Rosa Aslamiah Aslamiah Aslan Aslan Aslan Aslan, Aslan ayu Kalista BAMBANG SATRIAWAN Basri Basri Budiarti, Ika Niswatin Chatarina Umbul Wahyuni Ciptawaty, Ukhti Dewi Listyaningrum, Dyah Ayu Dewi Qimariah Imelda Dewi, Fajar Gustiawaty Dewi, Nolla Puspita Dewi, R.A Mariska Dhami Johar Dhamiri Dikarulin, Sarah Azzara Dwi Darma Puspita Sari Dwi Zulfita Eferedy, Jhon Eka Rizki Meiwinda Eko Setiawan Eko Sumartono, Eko Endang Verawati Enos Tangke Arung, Enos Tangke Ersi Sisdianto Fadeli Yusuf Afif Fadilla, Rohayu Fajrina Fajrina Fatiya, Nanda Febrianty, Febrianty Fikri, Naufal Aziz Al Gamayuni, Rindu Rika Geri, Geri Gunarto, Toto Hadi Ali Hamzah, Ruth Samantha Herri Fariadi, Herri Hertati , Lesi Husnul Madihah I Made Indradjaja M Brunner Ibnu Hajar Ilham Wahyu Pamungkas Imam Muazansyah, Imam Imelda, Dewi Qimariah Irawan Wijaya Kusuma, Irawan Wijaya Jahin, Novia Pahleni Jumiati Jumiati Khairunnisa Khairunnisa Larasati, Sita Lubis, Lunariana Mardhiana, Putri Martin Choirul Fatah Maulidi Maulidi Mia Selvina Muammar Khaddafi Mubarak, Syahrun Ninidien, Qurrota Ayu Nofrianti Indah Pertiwi Nur Atikah Nur Sayidah Nurkardina Novalia Nur’aini, Hesti Olivia , Dini Pramana Putra, Nanda Pratama, M. Renardi Merdian Priyo Pratomo Purwanti, Ratna Puspita, Harsono Edwin Putri, Marthalia Putri, Tasya Ananda Putri, Wulandari Indah Andi Rahmawaty Hasibuan Ramadhan, Fitriyadi Razimi, Mohd Syahril Ahmad Restu, Arnold Rezaisra, Gusti Refly Rezky Graha Pratiwi Rico Ramadhan, Rico Rindu Rika Gamayuni Rini, Arisandi Tiya Risnafatih, Risnafatih Rizky Amelia Rosamah, Enih Rozanna, Mira Rusyanti, Nila Sari, Yosita Tri Purnama SARING SUHENDRO Sartika Saragih, Dewi Sastrawan, Hendrik Satriawan, Bambang Selvina, Mia Shintalya, Shintalya Siti Aisyah Siti Marwiyah Slamet Riyadi Sri Yanti Sukesi . sulistiyo, Efendi Supana, Supana Suroto HS Suwinarti, Wiwin Suyanto Suyanto Syerina Raihatul Jannah Tarigan, Bram Timothy Tentara, Brend Tias Pornawasari Tony Koerniawan Topan, M Apriansyah TRI ASTUTI Trisna Trisna, Trisna Tubarad, Chara Pratami Tidespania Venny Agustin Wahyu Utami, Wahyu Wardana, Safril Kartika Widodo, Nurul Sapta Zandra Singal, Rachel Zuhairiah, Aliza Rifka