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All Journal AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Indonesian Journal of Multidisciplinary on Social and Technology Journal of Management Accounting, Tax and Production Perwira Journal of Economics and Business (PJEB)
Enan Trivansyah Sastri
Universitas Pamulang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences

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Pengaruh Tunneling Incentive, Thin Capitalization, dan Transfer Pricing terhadap Tax Avoidance Nabila Salsyah Dilla; Enan Trivansyah Sastri
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i3.13489

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji secara empiris pengaruh Tunneling Incentive, Thin Capitalization, dan Transfer Pricing terhadap Tax Avoidance. Populasi dalam penelitian ini adalah sektor Consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2020-2024. Metode penelitian ini adalah penelitian kuantitatif, dengan menggunakan data sekunder. Teknik pengambilan pada penelitian ini menggunakan purposive sampling dengan kriteria yang telah ditentukan, dimana dari 132 perusahaan sektor Consumer non-cyclicals diperoleh sampel sebanyak 17 perusahaan selama 5 tahun sehingga diperoleh sebanyak 85 data observasi. Teknik analisis data menggunakan uji regresi data panel dengan bantuan Eviews 13. Hasil penelitian menunjukkan Tunneling Incentive, Thin Capitalization, dan Transfer Pricing secara simultan berpengaruh terhadap Tax Avoidance. Kemudian hasil penelitian secara parsial bahwa Tunneling Incentive berpengaruh terhadap Tax Avoidance, Thin Capitalization tidak berpengaruh terhadap Tax Avoidance, dan Transfer Pricing tidak berpengaruh terhadap Tax Avoidance. Temuan Penelitian ini memberikan gambaran bahwa faktor yang berkaitan dengan kepemilikan dan pengendalian perusahaan memiliki peranan dalam memengaruhi kebijakan perpajakan perusahaan, sedangkan keputusan pendanaan melalui utang dan transaksi dengan pihak berelasi belum tentu secara langsung mendorong perusahan melakukan tax avoidance. Manfaat Penelitian ini adalah menambah pengetahuan bagi perkembangan studi akuntansi dengan memberikan gambaran faktor yang mempengaruhi para pembaca mengambil keputusan untuk melakukan tindakan tax avoidance, khususnya perusahaan sektor consumer non-cyclical di Indonesia.
Pengaruh Capital Intensity dan Inventory Intensity terhadap Tax Aggressiveness dengan Corporate Social Responsibility sebagai Variabel Moderasi Lusiyanti Lusiyanti; Enan Trivansyah Sastri
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (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.v6i3.2334

Abstract

This study aims to analyze the effect of Capital Intensity and Inventory Intensity on Tax Aggressiveness with Corporate Social Responsibility as a moderating variable in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The research method used is quantitative method with secondary data in the form of company annual financial reports. The sampling technique used purposive sampling with certain criteria, resulting in 28 sample companies with a total of 140 observations over 5 years. The data analysis technique used panel data regression with the help of EViews 13 and Microsoft Excel 2019 software. The results showed that simultaneously, Capital Intensity, Inventory Intensity, and Corporate Social Responsibility have a significant effect on Tax Aggressiveness. However, partially, Capital Intensity does not have a significant effect on Tax Aggressiveness, Inventory Intensity does not have a significant effect on Tax Aggressiveness, Corporate Social Responsibility is unable to moderate the effect of Capital Intensity on Tax Aggressiveness, and Corporate Social Responsibility is unable to moderate the effect of Inventory Intensity on Tax Aggressiveness. This study contributes to the development of agency and legitimacy theory in the context of taxation, as well as serving as a reference for companies and regulators in formulating more effective and transparent tax policies.
Pengaruh Capital Intensity, Inventory Intensity, dan Kepemilikan Institusional terhadap Agresivitas Pajak Nopita Sari; Enan Trivansyah Sastri
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (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.v6i3.2345

Abstract

This study aims to analyze the effect of capital intensity, inventory intensity, and institutional ownership on tax aggressiveness in companies listed in the LQ45 index for the 2020–2024 period. The independent variables in this study include capital intensity, inventory intensity, and institutional ownership, while the dependent variable is tax aggressiveness measured using the Effective Tax Rate (ETR). The research method employed is a quantitative approach using panel data regression analysis with E-Views 12 software. The results show that simultaneously, capital intensity, inventory intensity, and institutional ownership have an effect on tax aggressiveness. Partially, capital intensity has a positive and significant effect on tax aggressiveness, while inventory intensity does not have an effect on tax aggressiveness, and institutional ownership also does not have an effect on tax aggressiveness. Based on these findings, it can be concluded that only capital intensity has a significant influence on tax aggressiveness, while inventory intensity and institutional ownership do not show any significant effect. These findings indicate that investment decisions in fixed assets play a role in corporate tax planning practices, whereas inventory factors and institutional ownership are not the main determinants of tax aggressiveness. It is expected that this study provides empirical insights into how asset structure and ownership structure can influence corporate tax aggressiveness behavior. Therefore, management can evaluate its internal tax policies to avoid potential legal and reputational risks.
Pengaruh Struktur Modal, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Agresivitas Pajak Lentera Aryagasana; Enan Trivansyah Sastri
Journal of Management Accounting, Tax and Production Vol. 4 No. 2 (2024): September 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v4i2.9058

Abstract

Fluktuasi tingkat penerimaan pajak di Indonesia tidak dapat dihindarkan dan estimasi perkiraan kehilangan potensi pajak di setiap negara bermunculan salah satunya Indonesia yang didukung dengan adanya kasus sengketa perpajakan yang terjadi pada perusahaan Indonesia. Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh struktur modal, ukuran perusahaan, dan pertumbuhan penjualan terhadap agresvitas pajak pada perusahaan sektor Consumer Non-Cyclical yang terdaftar di Bursa Efek indonesia (BEI) periode 2020-2024. Penelitian ini menggunakan populasi sebanyak 131 perusahaan dengan sampel sebanyak 24 perusahaan yang diamati selama lima tahun dan diperoleh total 120 data observasi. Pemilihan sampel dilakukan menggunakan metode purposive sampling, sedangkan analisis data dilakukan menggunakan regresi data panel dan uji hipotesis. Hasil penelitian ini menunjukan bahwa struktur modal, ukuran perusahaan, dan ertumbuhan penjualan berpengaruh secara simultan terhadap agresivitas pajak. Struktur modal dan ukuran perusahaan terbukti berpengaruh positif terhadap agresivitas pajak secara parsial, tetapi pertumbuhan penjualan secara parsial berpengaruh negatif terhadap agresivitas pajak. Hasil penelitian tersebut memberikan implikasi bahwa peneliti di masa depan, disarankan untuk terus memperbaharusi pemahaman tentang bagaimana tindakan agresivitas pajak dalam perusahaan terjadi melalui berbagai faktor lainnya untuk penelitian yang lebih lanjut.
Pengaruh Intensitas Aset Tetap, Beban Pajak Tangguhan Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak: Studi Empiris Pada Perusahaan Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Neneng Sariningsih; Enan Trivansyah Sastri
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.228

Abstract

This study aims to prove empirically regarding the effect of fixed asset intensity, deferred tax expense and sales growth on tax avoidance. The population of this study is consumer non-cyclicals companies listed on the Indonesia Stock Exchange for 2017-2021. The sampling technique in this study was purposive sampling. So that the sample used was 36 companies with 5 years of observation. The research method used is a quantitative method using secondary data. The analysis technique used is panel data regression analysis with the Eviews 9 program by analyzing descriptive statistics, panel data regression model test, panel data regression model estimation, classical assumption test, panel data regression analysis, coefficient of determination, T statistical test and F statistical test. The results of this study indicate that partial fixed asset intensity has a significant effect on tax avoidance, partially deferred tax expense has no effect on tax avoidance, partially sales growth has a significant effect on tax avoidance. Simultaneously the intensity of fixed assets, deferred tax expense and sales growth affect tax avoidance.
Co-Authors Lentera Aryagasana Lusiyanti Lusiyanti Nabila Salsyah Dilla Neneng Sariningsih Nopita Sari