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All Journal Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Ekonomi Manajemen Indonesian Journal of Cultural and Community Development Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Jurnal Pengabdian Masyarakat Indonesia Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Bisnis Mahasiswa Journal of Comprehensive Science Jurnal Akuntansi Trisakti
Edy Suroso, Edy
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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PERAN ESG PERFORMANCE DALAM MEMODERASI HUBUNGAN TRANSFER PRICING DAN STRATEGI TAX AVOIDANCE Marsyaf; Wahyuni, Putri Dwi; Suroso, Edy; Setiawan, Sigit
Jurnal Akuntansi Trisakti Vol. 13 No. 1 (2026): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v13i1.26207

Abstract

The increasing use of transfer pricing by multinational corporations has raised concerns regarding aggressive tax avoidance practices, particularly in emerging markets such as Indonesia. This study examines the effect of transfer pricing on tax avoidance and investigates the moderating role of Environmental, Social, and Governance (ESG) performance in this relationship. Using a quantitative explanatory approach, this research analyzes panel data from non-financial companies listed on the Indonesia Stock Exchange during 2021–2023. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR), transfer pricing is measured by the ratio of related-party transactions to total revenue, and ESG performance is assessed using Thomson Reuters ESG scores. Moderated Regression Analysis (MRA) is employed to test the hypotheses. The novelty of this study lies in positioning ESG performance as a moderating variable in the transfer pricing–tax avoidance relationship within an emerging market context, integrating Stakeholder Theory and Tax Planning Theory to explain ESG’s dual role as a self-regulatory mechanism and a potential legitimacy tool. The results show that transfer pricing negatively affects CETR, indicating higher levels of tax avoidance. However, ESG performance does not significantly moderate the relationship between transfer pricing and tax avoidance, suggesting that ESG disclosure has not effectively constrained aggressive tax strategies. This study concludes that while transfer pricing contributes to tax avoidance, ESG performance has yet to function as an effective governance mechanism in Indonesia. Future research should explore specific ESG dimensions, corporate governance quality, and cross-country comparisons.
Co-Authors Ade Komaludin Afriansyah Fauzi, Egi Allicia Deana Santosa Apriani, Della Bahren, Beben Dedi Kusmayadi Dwi Asih Surjandari Fauzi Rahman Fauzi, Egi Afriansyah Gumbira, Adriana Hadnan, Muhamad Hari Setiyawati Hendratawan, Febrialdy Ibrahim, Firgi Rian Marsyaf Mauluddin, Geri Garyadina Mulyadin, Mulyadin Pratiwi, Riri Puji Rahayu Ramadhani, Indi Rini Marlina, Rini Sartika, Sri Hardiant Septyana Mubarakah Sigit Setiawan Siska Widia Utami Sistanto Putra, Aquinaldo Siti Choiriah Suharmadi Suharmadi Suherli, Ian Rakhamawan Widyanto, Muhammad Laras Yulis Diana Alfia