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All Journal Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Journal Research of Social Science, Economics, and Management
Ngadiman
Universitas Tarumanagara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Effect of Transfer Pricing, Capital Intensity, and Institutional Ownership on Tax Avoidance Moderated By Executive Characteristics in Food and Beverage Companies in 2020 - 2023 Charlie Thyawarta; Ngadiman
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.846

Abstract

Tax avoidance remains a critical challenge in Indonesia’s food and beverage sector, causing significant revenue losses and undermining public trust. Despite regulatory reforms like the Harmonization of Tax Regulations Law, corporate tax avoidance strategies such as transfer pricing, capital intensity manipulation, and institutional ownership dynamics persist, often influenced by the characteristics of company executives. This study aims to investigate the direct effects of transfer pricing, capital intensity, and institutional ownership on tax avoidance, and examine the moderating role of executive characteristics on these relationships. Employing a quantitative approach with panel data regression analysis, this research analyzes secondary financial data from food and beverage companies listed on the Indonesia Stock Exchange from 2020 to 2023. The results indicate that capital intensity has a significant positive effect on tax avoidance, while transfer pricing and institutional ownership do not directly influence tax avoidance. Executive characteristics moderate the relationships between transfer pricing and tax avoidance, as well as institutional ownership and tax avoidance, but do not moderate the effect of capital intensity. These findings highlight the complex role of leadership traits in shaping tax behavior and suggest that policy efforts should consider executive profiles alongside financial strategies. Future research should explore additional moderating variables and extend analyses to other sectors and regions to improve tax compliance frameworks.
The Effect of Transfer Pricing, Capital Intensity, and Institutional Ownership on Tax Avoidance Moderated By Executive Characteristics in Food and Beverage Companies in 2020 - 2023 Charlie Thyawarta; Ngadiman
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.846

Abstract

Tax avoidance remains a critical challenge in Indonesia’s food and beverage sector, causing significant revenue losses and undermining public trust. Despite regulatory reforms like the Harmonization of Tax Regulations Law, corporate tax avoidance strategies such as transfer pricing, capital intensity manipulation, and institutional ownership dynamics persist, often influenced by the characteristics of company executives. This study aims to investigate the direct effects of transfer pricing, capital intensity, and institutional ownership on tax avoidance, and examine the moderating role of executive characteristics on these relationships. Employing a quantitative approach with panel data regression analysis, this research analyzes secondary financial data from food and beverage companies listed on the Indonesia Stock Exchange from 2020 to 2023. The results indicate that capital intensity has a significant positive effect on tax avoidance, while transfer pricing and institutional ownership do not directly influence tax avoidance. Executive characteristics moderate the relationships between transfer pricing and tax avoidance, as well as institutional ownership and tax avoidance, but do not moderate the effect of capital intensity. These findings highlight the complex role of leadership traits in shaping tax behavior and suggest that policy efforts should consider executive profiles alongside financial strategies. Future research should explore additional moderating variables and extend analyses to other sectors and regions to improve tax compliance frameworks.
​Moral and Religiosity on Tax Compliance: The Moderating Role of Tax Corruption Preference among Freelancers Sabinus Ferlindo Agustinus Jon; Ngadiman
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 5 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i5.687

Abstract

This study examines the effects of morality and religiosity on tax compliance among freelance individual taxpayers, with tax corruption preference as a moderating variable. A quantitative approach was employed using a Likert-scale questionnaire administered to 150 freelance taxpayers registered at Kantor Pelayanan Pajak/KPP Pratama Sleman, Yogyakarta. Respondents were selected through non-probability sampling, and data were analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS) with SmartPLS. Morality has a positive and significant effect on tax compliance, whereas religiosity has no significant direct effect. Tax corruption preference significantly and negatively affects tax compliance but does not significantly moderate the effects of morality or religiosity. The model explains 62.2% of the variance in tax compliance, increasing to 63.0% after including interaction terms. Tax corruption preference functions as an independent predictor of non-compliance rather than as a moderating condition affecting moral and religious influences. The study is limited to freelance taxpayers registered at a single tax office, which restricts the generalizability of the findings. This study contributes to tax compliance literature by positioning tax corruption preference as a direct behavioral predictor and extending compliance models beyond moral and religious factors. The findings also provide practical implications for character-based approaches to improving taxpayer compliance.
Co-Authors Charlie Thyawarta Sabinus Ferlindo Agustinus Jon