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All Journal Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Sharia Economic and Management Business Journal (SEMBJ)
Dodi Irawan
Universitas Muhammadiyah Bengkulu
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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DETERMINANTS OF TAX AVOIDANCE: THE INFLUENCE OF THIN CAPITALIZATION, TRANSFER PRICING AGGRESSIVENESS, AND ACCOUNTING CONSERVATISM WITH FINANCIAL CONSTRAINTS AS A MODERATING VARIABLE Dodi Irawan; Nensi Yuniarti. Zs; Ummul Khair; Dinal Eka Pertiwi
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.8985

Abstract

This study analyzes the effect of Thin Capitalization, Transfer Pricing Aggressiveness, and accounting conservatism on tax avoidance, with Financial Constraints as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period. The research sample was 23 companies from 63 populations, with a purposive sampling method and multiple linear regression analysis and Moderated Regression Analysis (MRA) using SPSS 25. The results show that Thin Capitalization and accounting conservatism have no effect on tax avoidance, while Transfer Pricing Aggressiveness has a significant effect. The moderation test proves that Financial Constraints do not strengthen the relationship between the three independent variables and tax avoidance. This finding confirms that transfer pricing policies are more dominant in influencing tax avoidance practices. Therefore, supervision of affiliated transactions and transfer pricing policies needs to be tightened to suppress the potential for tax avoidance
Determinants of Company Value Determinants of Company Value Dodi Irawan; Inda Tri Rahayu; Kamilatus Sa’diyah
Sharia Economic and Management Business Journal (SEMBJ) Vol. 5 No. 3 (2024): Sharia Economic and Management Business
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v5i3.1561

Abstract

This research is qualitative research using a systematic literature review method. The data source in this research is secondary data in the form of journals that are relevant to the research theme. This research aims to determine the factors that can influence company value. The results of this research illustrate that profitability, leverage, company size, liquidity have an effect on company value, while company growth has no effect on company value.
Co-Authors Dinal Eka Pertiwi Inda Tri Rahayu Kamilatus Sa’diyah Nensi Yuniarti. Zs Ummul Khair