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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Community Engagement and Emergence Journal (CEEJ) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Proceedings Series on Social Sciences & Humanities Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Business, Social and Technology Jurnal Riset Ekonomi dan Akuntansi IIJSE JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Andang Wirawan Setiabudi
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Katolik Indonesia Atma Jaya
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Effect of Transfer Pricing, Profitability, and Fixed Asset Intensity on Tax Aggressiveness with Audit Committee as Moderating Variable Romita Situmorang; Andang Wirawan Setiabudi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6217

Abstract

This study aims to analyze the effect of transfer pricing, profitability, and fixed asset intensity on tax aggressiveness, with the audit committee as a moderating variable. The object of this research is consumer cyclical and consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during a certain period. The study is grounded in corporate governance theories, particularly agency theory and stewardship theory, to explain the moderating role of the audit committee. Agency theory suggests that conflicts between managers (agents) and shareholders (principals) may lead to aggressive tax strategies to maximize short-term financial gains, whereas stewardship theory posits that strong governance mechanisms, such as an effective audit committee, can ensure ethical corporate behavior and regulatory compliance. The method used was a quantitative approach with moderated regression analysis (MRA). The data used were annual financial statements selected through the purposive sampling method. Transfer pricing, profitability, as measured by Return on Assets (ROA), and fixed asset intensity, are independent variables, while tax aggressiveness is measured using Effective Tax Rate (ETR). Transfer pricing is assessed through related-party transactions, specifically by calculating the ratio of trade receivables from related parties to total receivables, following the approach used in prior empirical studies on transfer pricing practices. The audit committee is tested as a moderating variable to determine its influence in strengthening or weakening the relationship between the independent variables and the dependent variable. The results showed that transfer pricing and profitability have a significant effect on tax aggressiveness, while fixed asset intensity does not have a significant effect. The audit committee is proven to moderate the relationship between transfer pricing and tax aggressiveness, but is unable to moderate the effect of profitability and fixed asset intensity on tax aggressiveness. Further analysis of the audit committee’s role reveals that its effectiveness in moderating transfer pricing strategies may depend on its structure, including its size, independence, and financial expertise. Companies with a larger and more independent audit committee with members possessing financial expertise may exhibit stronger oversight in curbing tax aggressiveness through transfer pricing. However, when it comes to profitability and fixed asset intensity, the audit committee’s oversight may be limited due to the nature of these financial metrics, which are more structurally embedded in a company’s financial management rather than discretionary tax strategies. These findings contribute to the financial management and corporate governance literature, particularly in understanding the dynamics of tax management in related sectors. This study also offers practical implications for companies to pay more attention to the audit committee's role in improving the supervision of transfer pricing practices to reduce excessive tax aggressiveness. Additionally, policymakers should consider enhancing regulatory frameworks to standardize audit committee effectiveness measures, ensuring that corporate governance mechanisms remain effective in mitigating aggressive tax strategies.
Analysis of the Application of Income Tax on In-kind Rewards and the Enjoyment of Relationships with Work Seen from the Aspect of Justice Margaretha Angela Kurniawan; Andang Wirawan Setiabudi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6247

Abstract

This research aims to examine how the concept of fairness in good taxation, as well as whether the implementation of the Minister of Finance Regulation Number 66 in the year 2023 is following the aspect of fairness. This research was conducted using primary data. This primary data was collected by the researcher directly from the first source or the location where the research object was carried out. The primary data in this study includes observation results, as well as interviews with workers directly involved in the tax deduction on nature. This research was conducted from October 2024 to November 2024. Fairness is not arbitrary, biased, or one-sided. Tax is a mandatory payment to the state, which is obligatory according to the Law, without direct reciprocal benefits, and is used for the benefit of the state for the greatest prosperity of the people. Natura and/or benefits are rewards received not in the form of money. From the results of the research, it can be concluded that taxes currently adhere to the principle of vertical equity and that the average individual or worker has the ability to pay taxes, in general, the implementation of PMK 66/2023 is in accordance with the principles of justice in a good taxation system. However, there are several recommendations for this research, namely, the government must create a tax system that is easy for the public to understand. An easily understandable tax system will encourage the public to learn and understand how the tax system works in Indonesia.
The Effect of Tax Aggressiveness on Financial Performance Moderated by Bonded Zone Facilities Ferdinand Agustinus; Andang Wirawan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7594

Abstract

In an increasingly competitive business world, companies are required to optimize their performance, including in financial aspects. One of the strategies carried out by companies to increase financial efficiency is by conducting tax aggressiveness, namely legal and illegal efforts to minimize tax burdens. However, tax aggressiveness can have a negative impact on the company's reputation and sustainability. This study aims to determine the effect of tax aggressiveness on financial performance moderated by bonded zone facilities. This type of research was conducted using a quantitative approach. The types and sources of data collected were secondary data. The data collection techniques used were documentation techniques and literature studies. The data analysis used in this study was statistical analysis of SPSS (Statistic Package for Social Science) version 29. The data analysis method used in this study was simple linear regression analysis. The results of the study showed that tax aggressiveness had a positive effect on the company's financial performance, which was reflected in the increase in ROA and ROE. In addition, bonded zone facilities (KB) can moderate (weaken) the effect of tax aggressiveness on the company's financial performance, which was reflected in ROA and ROE.
Integrasi Literasi Keuangan dalam Pendidikan Menengah: Studi Kasus pada Siswa SMA Pangudi Luhur Kelas X: The Integration of Financial Literacy into Secondary Education: A Case Study of Grade 10 Students at Pangudi Luhur Senior High School, Jakarta Tarigan, Thia Margaretha; Prasetyo, Christianus Yudi; Setiabudi, Andang Wirawan; Joseph, Katherine Olivia
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 11 No. Suppl-1 (2026): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v11iSuppl-1.11100

Abstract

This community service activity aims to integrate financial literacy into the secondary education curriculum to foster wise, responsible financial behavior. The program was implemented for Grade 10 students at SMA Pangudi Luhur Jakarta, focusing on three main aspects: personal financial management, investment understanding, and awareness of online loan risks. The implementation methods included interactive lectures, group discussions, investment simulations, and evaluation by pre-test and post-test instruments. The results revealed a significant improvement in students' financial literacy levels. The average pre-test score of 27.4 increased to 39.7 in the post-test, reflecting a 45% enhancement in understanding. The most significant improvements were observed in students' ability to allocate expenditures to basic needs, savings, and social activities, followed by increased awareness of the characteristics and risks of a range of investment vehicles, including equities, mutual funds, and bonds. This program demonstrates that integrating financial literacy into secondary education is effective in fostering financial awareness and developing essential money management skills from an early age.
Institutional Ownership, Managerial Ownership, and Firm Size as Determinants of Tax Avoidance in Mining Companies Chelsea Savana Nirwani; Andang Wirawan Setiabudi
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9978

Abstract

Given the importance of taxation as the primary source of government revenue, the practice of tax avoidance remains a concern, as many companies seek to minimize their tax liabilities through various strategies that remain within the bounds of the law. This study aims to analyze the influence of institutional ownership, managerial ownership, and firm size on tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. 2024 providing updated empirical evidence amid evolving tax regulations in Indonesia's post-pandemic economic recovery. The study utilizes secondary data obtained from the companies’ annual financial reports during the observation period. The sample was selected using purposive sampling with a quantitative approach and hypothesis testing methods. Data analysis was conducted via multiple linear regression using SPSS software. The results indicate that institutional ownership has a positive effect on tax avoidance. This finding indicates that the presence of institutional ownership has not yet been able to strengthen the company’s oversight function in curbing tax avoidance practices. Meanwhile, managerial ownership and firm size do not influence tax avoidance. These results suggest that the extent of share ownership by management or the size of the firm has not yet become a determining factor in the level of tax avoidance among mining companies listed on the IDX.
Related-party transactions, profitability, and tax avoidance: Evidence from Indonesia’s VAT reform Tampubolon, Desy Miranda Christine; Setiabudi, Andang Wirawan
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art7

Abstract

This study aims to analyze the effects of related party transactions and profitability on tax avoidance as a form of corporate tax management. High profitability may provide firms with greater opportunities to engage in tax management practices, whereas transactions with related parties may create loopholes for tax avoidance. External pressure increased following the change in the value-added tax (VAT) rate in 2022 from 10% to 11%, with a further increase to 12% planned. This policy may encourage firms to seek more advantageous tax-saving strategies. The research population consisted of industrial-sector companies listed on the Indonesia Stock Exchange during 2020–2023, with 233 firms selected using purposive sampling. Secondary data were obtained from the official IDX website. A quantitative approach employing Moderated Regression Analysis was used. The findings indicate that related party transactions and profitability positively influence tax avoidance, and that VAT rate increases moderate these relationships. The results provide implications for tax authorities to strengthen oversight during periods of VAT policy reform.
Sustainability Reporting dan Tax Avoidance: Peran Moderasi Dewan Direksi Wanita Thia Margaretha Tarigan; Christianus Yudi Prasetyo; Andang Wirawan Setiabudi
Journal of Business, Social and Technology Vol. 7 No. 3 (2026): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v7i3.657

Abstract

Latar Belakang: Penghindaran pajak masih menjadi persoalan global karena dapat melemahkan kapasitas fiskal negara dan akuntabilitas perusahaan. Pada sektor energi di Indonesia, struktur keuangan yang kompleks dan celah regulasi dapat meningkatkan kecenderungan perusahaan untuk menerapkan strategi pajak agresif. Meskipun sustainability reporting diharapkan mampu meningkatkan transparansi dan menekan praktik tersebut, efektivitasnya bergantung pada konfigurasi tata kelola perusahaan, terutama proporsi perempuan di jajaran direksi. Tujuan: Riset ini ditujukan untuk menguji pengaruh sustainability reporting terhadap tax avoidance sekaligus mengeksplorasi peran dewan direksi wanita sebagai variabel moderasi. Metode: Penelitian ini menerapkan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diambil dari laporan tahunan serta laporan keberlanjutan perusahaan-perusahaan di sektor energi yang terdaftar di Bursa Efek Indonesia dalam rentang waktu 2017 hingga 2022. Melalui teknik purposive sampling, dihimpun 273 observasi perusahaan-tahun. Data dianalisis menggunakan regresi data panel berbantuan perangkat lunak EViews 12. Hasil: Hasil penelitian menunjukkan bahwa sustainability reporting tidak berpengaruh signifikan terhadap tax avoidance, yang mengindikasikan bahwa praktik pengungkapan keberlanjutan masih cenderung bersifat simbolis dan belum mampu memengaruhi perilaku perpajakan perusahaan. Sebaliknya, dewan direksi wanita berpengaruh negatif signifikan terhadap tax avoidance, menunjukkan bahwa keberagaman gender mendukung tata kelola yang lebih etis dan hati-hati. Variabel interaksi turut signifikan, mengonfirmasi bahwa dewan direksi wanita mampu memperkuat pengaruh sustainability reporting dalam menekan tax avoidance. Kesimpulan: Sustainability reporting saja belum cukup untuk mengurangi tax avoidance, tetapi efektivitasnya meningkat ketika didukung oleh keterlibatan perempuan dalam tata kelola perusahaan.
Pengaruh Profitabilitas, Capital Intensity, dan Firm Size Terhadap Praktik Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bei Pada Tahun 2021–2024 Gerald Gregorius Natalino; Andang Wirawan Setiabudi
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.11695

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, capital intensity, dan firm size terhadap praktik tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan. Sampel penelitian ditentukan menggunakan teknik purposive sampling sehingga diperoleh 107 data observasi. Analisis data dilakukan menggunakan program SPSS 29. Hasil penelitian menunjukkan bahwa secara simultan profitabilitas, capital intensity, dan firm size berpengaruh signifikan terhadap tax avoidance, dengan nilai F hitung sebesar 8,917 dan signifikansi < 0,001. Nilai Adjusted R Square sebesar 0,184 menunjukkan bahwa ketiga variabel independen mampu menjelaskan 18,4% variasi tax avoidance, sedangkan 81,6% dipengaruhi oleh faktor lain di luar model penelitian. Secara parsial, profitabilitas berpengaruh negatif dan signifikan terhadap tax avoidance (β = -13,216; p = 0,006), yang menunjukkan bahwa peningkatan profitabilitas cenderung menurunkan praktik tax avoidance. Sebaliknya, capital intensity berpengaruh positif dan signifikan terhadap tax avoidance (β = 17,517; p < 0,001), sehingga semakin tinggi proporsi aset tetap, semakin besar kecenderungan perusahaan melakukan tax avoidance. Sementara itu, firm size tidak berpengaruh signifikan terhadap tax avoidance (β = 7,187; p = 0,570). Temuan penelitian menunjukkan bahwa capital intensity merupakan faktor yang paling dominan dalam memengaruhi praktik tax avoidance, sedangkan profitabilitas berpengaruh negatif dan ukuran perusahaan tidak menjadi faktor penentu dalam praktik tersebut.
Pengaruh Literasi Pajak dan Implementasi Sistem Coretax terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Sosialisasi Perpajakan sebagai Variabel Moderasi Angel Lulu Pratama Lekhenila; Andang Wirawan Setiabudi
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.688

Abstract

Penelitian ini bertujuan untuk menguji pengaruh literasi pajak dan implementasi sistem Coretax terhadap kepatuhan wajib pajak orang pribadi serta menguji peran sosialisasi perpajakan sebagai variabel moderasi yang dapat memengaruhi hubungan antara literasi pajak dan implementasi sistem Coretax terhadap kepatuhan wajib pajak orang pribadi. Responden berjumlah 115 orang yang dipilih menggunakan teknik non-probability sampling dengan metode purposive sampling. Kriteria responden yang digunakan adalah Wajib Pajak Orang Pribadi yang memiliki Nomor Pokok Wajib Pajak (NPWP), memiliki akun pada sistem Coretax, serta bekerja di wilayah Kota Jayapura. Data penelitian merupakan data primer yang diperoleh melalui penyebaran kuesioner menggunakan Google Forms. Pernyataan diukur menggunakan skala Likert. Data diolah menggunakan program IBM SPSS versi 29 dengan metode Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa literasi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sementara itu, implementasi sistem Coretax berpengaruh negatif dan signifikan terhadap kepatuhan wajib pajak orang pribadi, sehingga hipotesis pengaruh positif implementasi sistem Coretax tidak didukung. Selanjutnya, sosialisasi perpajakan tidak mampu memoderasi pengaruh literasi pajak terhadap kepatuhan wajib pajak orang pribadi. Namun, sosialisasi perpajakan mampu memoderasi pengaruh implementasi sistem Coretax terhadap kepatuhan wajib pajak orang pribadi dengan memperlemah pengaruh negatif implementasi sistem Coretax terhadap kepatuhan wajib pajak.
Pengaruh Profitabilitas, Capital Intensity, dan Transfer Pricing terhadap Penghindaran Pajak pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI pada Tahun 2020–2024 Jerryl Zefanya Andika Silaban; Andang Wirawan Setiabudi
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v5i3.5112

Abstract

This study aims to empirically examine and analyze the effect of profitability, capital intensity, and transfer pricing on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. This research applies a quantitative approach with a causal associative method. The population consists of all food and beverage sector companies listed on the IDX, and the sample was selected through purposive sampling, yielding 18 companies with 64 observations after outlier elimination. The data are secondary data in the form of audited annual financial reports, analyzed using multiple linear regression with classical assumption tests processed through SPSS software. Profitability is proxied by Return on Assets (ROA), capital intensity by the fixed asset intensity ratio, transfer pricing by the related party transaction ratio, and tax avoidance by the Effective Tax Rate (ETR). The results show that profitability has a significant negative effect on tax avoidance, capital intensity has a significant positive effect on tax avoidance, whereas transfer pricing has no significant effect on tax avoidance in the food and beverage sector during the observation period.
Co-Authors Angel Lulu Pratama Lekhenila Benedicta Evienia P Chelsea Savana Nirwani Christianus Yudi Prasetyo Christianus Yudi Prasetyo, Christianus Yudi Ferdinand Agustinus Gerald Gregorius Natalino Jerryl Zefanya Andika Silaban Jesslyn Huberta Tanada Joseph, Katherine Olivia Margaretha Angela Kurniawan Penny Handayani Romita Situmorang Saputra, Septian Rahul Dika Tampubolon, Desy Miranda Christine Tanisha, Gisella Thia Margaretha Tarigan Tiarma Rachel Maria