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All Journal Media Riset Akuntansi Auditing & Informasi Proceeding National Conference Business, Management, and Accounting (NCBMA) Klabat Accounting Review Proceeding of International Conference on Entrepreneurship (IConEnt) Jurnal Penelitian Akuntansi
Soetardjo, Mulyadi Noto
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Economics, Econometrics & Finance Social Sciences

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PENGARUH BEBAN PAJAK, ASET TIDAK BERWUJUD DAN KUALITAS AUDIT TERHADAP KEPUTUSAN TRANSFER PRICING Soetardjo, Mulyadi Noto; Wijaya, Messyi Augesti
Klabat Accounting Review Vol. 5 No. 1 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i1.1049.24-46

Abstract

The purpose of this research is to examine the impact of tax expense, intangible asset, and audit quality on transfer pricing decisions. The research covers the observation period from 2016 to 2022. The research sample consists of manufacturing companies listed on the Indonesia Stock Exchange. The research employs purposive sampling method with a total of 216 firm-year observations. Data processing is conducted using multiple regression analysis. The research findings indicate that intangible asset has a positive influence on transfer pricing decisions. This suggests that the larger the transaction involving intangible assets which are difficult to measure at the fair price, the more aggressive company regulating their transfer pricing policy. Additionally, the research also reveals that audit quality has a negative effect on transfer pricing decisions, indicating that good audit quality leads to lower transfer pricing decisions. However, the research finds no significant impact of the tax expense on company's transfer pricing decisions. This implies that companies tend to choose the appropriate tax planning method with applicable regulations and not fixated on implementing transfer pricing to minimize their tax expense in achieving the optimal final profit. Keywords: transfer pricing, tax expense, intangible assets, audit quality Tujuan dari penelitian ini yaitu untuk menguji pengaruh beban pajak, aset tidak berwujud, dan kualitas audit terhadap keputusan transfer pricing. Penelitian ini memiliki periode pengamatan dari tahun 2016 hingga 2022. Sampel penelitian yang digunakan adalah perusahaan manufaktur terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode purposive sampling dengan jumlah observasi penelitian sebanyak 216 firm-year. Pengolahan data dilakukan dengan analisis regresi berganda. Penelitian ini memberikan hasil bahwa asset tidak berwujud berpengaruh positif terhadap keputusan transfer pricing. Hal ini menunjukkan bahwa semakin besar transaksi yang melibatkan asset tidak berwujud yang mana sulit diukur pada harga wajarnya, akan meningkatkan agresivitas perusahaan dalam mengatur kebijakan transfer pricing. Selain itu, penelitian ini juga mendapatkan hasil bahwa kualitas audit berpengaruh secara negatif terhadap keputusan transfer pricing, yang mana menunjukkan bahwa semakin baik kualitas audit yang digunakan perusahaan, maka tingkat keputusan transfer pricing menjadi lebih rendah. Namun, penelitian ini menemukan bahwa beban pajak tidak memiliki pengaruh terhadap keputusan transfer pricing perusahaan. Hal ini menunjukkan bahwa perusahaan cenderung memilih metode perencanaan pajak yang sesuai dengan regulasi yang berlaku dan tidak terpaku pada penerapan transfer pricing untuk meminimalisir beban pajaknya dalam mencapai laba akhir yang optimal. Kata kunci: transfer pricing, beban pajak, asset tidak berwujud, kualitas audit.
The Effect of Tax Planning and Current Tax Expense on Earnings Management Before and After Income Tax Rate Changes Rengganis, Dita; Soetardjo, Mulyadi Noto
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 3 (2023): Proceeding of 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The objectives of this study are to investigate whether tax planning and current tax expense have an impact on firm’s earnings management practices and to investigate whether such impacts are different in the periods of before and after income tax rate changes. This study uses OLS to regress Tax Retention Rate and Current Tax Expense toward Discretionary Accruals and to regress the interaction of main independent variables and Tax Rate Change toward Discretionary Accruals. The number of samples used in this study were 203 samples for 5 years taken from S&P Capital IQ database using the purposive sampling method. The results of this study indicate that both tax planning and current tax expense do not have a significant effect on earnings management practices. Also, the changes in income tax rates do not affect the influence of tax planning on earnings management and current tax expense on earnings management. This study shows that in the selected sample the earnings management practices are not affected by all taxation aspects in the firms.
PENGARUH BEBAN PAJAK, MEKANISME BONUS DAN KUALITAS AUDIT TERHADAP KEPUTUSAN TRANSFER PRICING Fitriyani, Melinda; Soetardjo, Mulyadi Noto
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Tujuan dari penelitian ini yaitu untuk menguji pengaruh beban pajak, mekanisme bonus, dan kualitas audit terhadap keputusan transfer pricing. Penelitian ini memiliki periode pengamatan dari tahun 2015 hingga 2021. Sampel penelitian yang digunakan adalah perusahaan yang bergerak di sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode purposive sampling dengan jumlah observasi penelitian sebanyak 203 firm-year. Pengolahan data dilakukan dengan analisis regresi berganda. Penelitian ini memberikan hasil bahwa beban pajak berpengaruh negatif terhadap keputusan transfer pricing. Hal ini menunjukkan bahwa adanya beban pajak yang semakin kecil mengindikasikan semakin tingginya keputusan transfer pricing yang dibuat. Selain itu, penelitian ini juga mendapatkan hasil bahwa kualitas audit berpengaruh secara negatif terhadap keputusan transfer pricing, yang mana menunjukkan bahwa adanya kualitas audit yang baik memiliki tingkat keputusan transfer pricing yang lebih rendah. Namun, penelitian ini menemukan bahwa mekanisme bonus tidak memiliki pengaruh terhadap keputusan transfer pricing perusahaan. Hal ini menunjukkan bahwa besaran bonus tidak menjadi motif yang cukup untuk dipertimbangkan dalam perusahaan melakukan keputusan transfer pricing.
Pengaruh Tax Planning and Carbon Emission Disclosure Terhadap Nilai Perusahaan Dengan Komisaris Independen Sebagai Pemoderasi Soetardjo, Mulyadi Noto; Nurmawati, Sukma
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 1 (2024): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i1.19749

Abstract

This research aims to examine the effects of corporate tax planning and carbon emission disclosure on firm value with an independent board of commissioners as a moderating variable. Firm value is measured using Tobins Q, corporate tax planning using ETR and carbon emission disclosure using an index by Choi et al. (2013). Data is collected using purposive sampling from companies in non- cyclical and cyclical sector for the periods of 2021-2022, resulting in a total sample of 231 firm-years. The result reveals that corporate tax planning has a negative impact on firm value. However, carbon emission disclosure and independent board of commissioners do not influence firm value. In relation to moderation effect, it is found that independent board of commissioners does not strengthen the relationship between corporate tax planning and firm value but it enhances the positive relationship between carbon emission disclosure and firm value. These findings provide insights into how corporate tax planning and carbon emission disclosure practices can affect firm value, with the role of indepenent board of commissioners in moderating these relationships. The implications of this research can assist companies in repositioning and optimizing their tax planning strategies and improving carbon emission disclosures by taking into account the role of independent commissioners of the company.
PENGARUH THIN CAPITALIZATION DAN CAPITAL INTENSITY TERHADAP TAX AGGRESIVENESS DENGAN SALES GROWTH SEBAGAI VARIABEL PEMODERASI Sheily, Debora; Soetardjo, Mulyadi Noto
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

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Abstract

The research aims to determine and analyze the influence of thin capitalization and capital intensity towards tax aggresiveness with sales growth as a moderating variable in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. This research uses 205 research sample data. The measurement of tax aggresiveness uses Effective Tax Rate meanwhile the measurement of thin capitalization and capital intensity uses debt to equity ration and total fixed assets to total assets ratio. Using linear regression analysis method this research shows that thin capitalization and capital intensity can significantly negatively influence tax aggresiveness. Meanwhile, sales growth can strengthen the negative influence of thin capitalization on tax aggressiveness but can not moderate the negative influence of capital intensity on tax aggressiveness.
PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA RILL PADA PERUSAHAAN DENGAN KUALITAS AUDIT YANG BERBEDA Ramadanty, Diva Arsitya; Saragi, Nanda Putra; Soetardjo, Mulyadi Noto
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

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Abstract

This study aims to test and obtain empirical evidence regarding the effect of tax planning on real earnings management, as well as the effect of audit quality and the Covid -19 pandemic on the relationship between tax planning and real earnings management. The independent variable used in this study is tax planning and the dependent variable used is real earnings management. This study also uses audit quality and the Covid-19 pandemic as moderating variables. The research data is secondary data in the form of financial reports taken through S&P Capital IQ. The research sample used is the financial statements of companies in consumer staples sector listed on the Indonesia Stock Exchange (IDX) during 2018 - 2022, with final sample 316 data from 85 companies. The purposive sampling method was used as a sample collection technique and the data was analyzed using multiple regression methods with IMB SPSS 27 software. The results of this study indicate that tax planning has a negative effect on real earnings management, audit quality weakens the relationship between tax planning and real earnings management, and the Covid-19 pandemic has no effect on the relationship between tax planning and real earnings management. The implication of this research is to increase knowledge about the effect of tax planning on real earnings management and the effect of audit quality on the relationship between them.
THE INFLUENCE OF TAX AGGRESIVENESS ON FIRM VALUE WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLE Puspitaningrum, Cristin; Soetardjo, Mulyadi Noto
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 2 (2022): Proceedings of the 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The objective of this study is to investigate whether tax aggresiveness has an impact on firm value. In addition, this study also examines whether the mechanism of corporate governance influences the relationship between tax aggresiveness and firm value. Examining the moderating effect of corporate governance in the relationship between tax aggresiveness and firm value for the context of Indonesia is still rarely done. Using 213 firm-year samples from 2015-2019 data of 76 public firms registered at BEI from consumer cyclinal sector, this study regresses (1) tax aggresiveness toward firm value, (2) the interaction between tax aggresiveness and corporate governance toward firm value. The test result provides an evidence that tax aggresiveness has a negative impact on firm value. However, this study does not provide an empirical evidence that the influence of tax aggresiveness on firm value can be moderated by corporate governance mechanism.
The Effect of Tax Planning and Current Tax Expense on Earnings Management Before and After Income Tax Rate Changes Rengganis, Dita; Soetardjo, Mulyadi Noto
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objectives of this study are to investigate whether tax planning and current tax expense have an impact on firm’s earnings management practices and to investigate whether such impacts are different in the periods of before and after income tax rate changes. This study uses OLS to regress Tax Retention Rate and Current Tax Expense toward Discretionary Accruals and to regress the interaction of main independent variables and Tax Rate Change toward Discretionary Accruals. The number of samples used in this study were 203 samples for 5 years taken from S&P Capital IQ database using the purposive sampling method. The results of this study indicate that both tax planning and current tax expense do not have a significant effect on earnings management practices. Also, the changes in income tax rates do not affect the influence of tax planning on earnings management and current tax expense on earnings management. This study shows that in the selected sample the earnings management practices are not affected by all taxation aspects in the firms.
PENGARUH BEBAN PAJAK, MEKANISME BONUS DAN KUALITAS AUDIT TERHADAP KEPUTUSAN TRANSFER PRICING Fitriyani, Melinda; Soetardjo, Mulyadi Noto
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini yaitu untuk menguji pengaruh beban pajak, mekanisme bonus, dan kualitas audit terhadap keputusan transfer pricing. Penelitian ini memiliki periode pengamatan dari tahun 2015 hingga 2021. Sampel penelitian yang digunakan adalah perusahaan yang bergerak di sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode purposive sampling dengan jumlah observasi penelitian sebanyak 203 firm-year. Pengolahan data dilakukan dengan analisis regresi berganda. Penelitian ini memberikan hasil bahwa beban pajak berpengaruh negatif terhadap keputusan transfer pricing. Hal ini menunjukkan bahwa adanya beban pajak yang semakin kecil mengindikasikan semakin tingginya keputusan transfer pricing yang dibuat. Selain itu, penelitian ini juga mendapatkan hasil bahwa kualitas audit berpengaruh secara negatif terhadap keputusan transfer pricing, yang mana menunjukkan bahwa adanya kualitas audit yang baik memiliki tingkat keputusan transfer pricing yang lebih rendah. Namun, penelitian ini menemukan bahwa mekanisme bonus tidak memiliki pengaruh terhadap keputusan transfer pricing perusahaan. Hal ini menunjukkan bahwa besaran bonus tidak menjadi motif yang cukup untuk dipertimbangkan dalam perusahaan melakukan keputusan transfer pricing.
Co-Authors Fitriyani, Melinda Nurmawati, Sukma Puspitaningrum, Cristin Ramadanty, Diva Arsitya Rengganis, Dita Saragi, Nanda Putra Sheily, Debora Wijaya, Messyi Augesti