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Tasyahadul Fadlatil Laili
Fakultas Ekonomi dan Bisnis, Universitas Airlangga, Surabaya, Indonesia
Economics, Econometrics & Finance

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Peran Moderasi Koneksi Politik dalam Pengaruh Multinasionalitas terhadap Penghindaran Pajak Widya Cita Pramesti; Tasyahadul Fadlatil Laili
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.31579

Abstract

Purpose: Tax avoidance is still commonly practiced by multinational corporations. The upper echelon theory considers top management as the most important strategic decision-maker and has a direct impact on organizational results, so it is suspected that political connections will affect tax avoidance by companies. This research aims to examine the moderating role of political connections in moderating the influence of multinationality on tax avoidance. Methodology/approach: This research uses a quantitative approach with a positivism paradigm. The sample for this research was chosen using the purposive sampling method. The sample in this research was 84 manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The data analysis technique used is Moderated Regression Analysis (MRA) with Stata 15 software. Findings: The research results show that multinationality has a positive effect on tax avoidance and political connections weaken the relationship between multinationality and tax avoidance. Practical and Theoretical Contribution/Originality: This research is expected to provide information for the Directorate General of Taxation as a reference to assess the tax avoidance behavior conducted by multinational companies in order to prevent fraud in taxation practices. Additionally, this research can contribute to the upper echelon theory in understanding the political connections that can moderate the relationship between multinationality and tax avoidance. Research Limitation: The use of a common tax avoidance measurement, namely the Effective Tax Rate (ETR). ETR only reflects the final result of tax avoidance, which can also be influenced by other factors such as regulations or the company's financial condition.
Gender Diversity in Leadership: Its Impact on Transfer Pricing and Tax Avoidance in Multinational Companies Tasyahadul Fadlatil Laili; Heru Tjaraka
Jurnal Akademi Akuntansi Vol. 7 No. 3 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i3.34785

Abstract

Purpose: This research aims to demonstrate the influence of transfer pricing on tax avoidance, with Board Gender Diversity as a moderating variable, in multinational companies listed on the Indonesia Stock Exchange (BEI). Methodology/approach: This research adopts a quantitative approach, employing purposive sampling with a total of 425 observations during the period 2017-2022. The data analysis technique utilized is Moderated Regression Analysis (MRA) conducted using SPSS Statistics 25 software. Findings: The research findings indicate that transfer pricing has a positive influence on tax avoidance, and Board Gender Diversity (BGD) weakens the relationship between multinationality and tax avoidance. Meanwhile, the control variables ROA and leverage positively influence tax avoidance. Practical and Theoretical contribution/Originality: This study aims to provide insights to the Directorate General of Taxation as a reference for assessing tax avoidance behaviors conducted by MNCs to prevent fraudulent taxation practices. Research Limitation: The limitations of this study include incomplete data, as some companies did not provide full access to their annual reports to the public, and some only made the latest reports available on their websites. Additionally, many companies that incurred losses were excluded from the sample. Another limitation of this study is the low adjusted R-squared value, which resulted from the selection of objects and the study period.
Co-Authors Heru Tjaraka Widya Cita Pramesti