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All Journal eCo-Fin Jurnal Kolaborasi Sains dan Ilmu Terapan
Juendiny Chrisna Ekasari
Universitas Nusa Cendana
Aerospace Engineering Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering

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Foreign Ownership and Transfer Pricing on Tax Avoidance with Leverage as a Moderation Juendiny Chrisna Ekasari; Ayuvera Rifani Ray; Suhartati Suhartati
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2685

Abstract

This study aims to explore the factors that influence corporate tax avoidance by examining the roles of foreign ownership and transfer pricing, along with leverage as a moderating variable. The research provides empirical insights into how these variables interact and contribute to tax avoidance practices. The study’s findings are relevant for various stakeholders, including government regulators, investors, corporate management, tax consultants, and academics. The data used are secondary data obtained from the official website of the Indonesia Stock Exchange (IDX), covering mining companies listed between 2015 and 2019. A total of 20 companies were selected, resulting in 100 firm-year observations. The analytical method employed is Moderated Regression Analysis (MRA). The results reveal that both foreign ownership and transfer pricing have a positive effect on tax avoidance. Furthermore, leverage is found to strengthen the relationship between foreign ownership and tax avoidance. However, leverage does not moderate the relationship between transfer pricing and tax avoidance.
Pengaruh Aset Pajak Tangguhan terhadap Kinerja Perbankan pada PT Bank Central Asia Tbk Periode 2023–2025 Juendiny Chrisna Ekasari; Ayuvera Rifani Ray; Suhartati Suhartati
Jurnal Kolaborasi Sains dan Ilmu Terapan Vol. 4 No. 2 (2026): Edisi Januari- Juni
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69688/juksit.v4i2.110

Abstract

Penelitian ini menganalisis pengaruh aset pajak tangguhan terhadap kinerja perbankan pada PT Bank Central Asia Tbk (BCA) selama periode 2023-2025. Laporan tahunan dan laporan keuangan audit tahun 2023-2025 digunakan sebagai basis utama untuk membaca kebijakan pengakuan dan komposisi aset pajak tangguhan, sedangkan laporan keuangan triwulanan resmi BCA periode 2023Q1-2025Q4 digunakan untuk membangun 12 observasi kuartalan. Variabel independen diukur dengan rasio aset pajak tangguhan terhadap total aset, sedangkan kinerja perbankan diproksikan dengan return on assets (ROA). Analisis dilakukan melalui statistik deskriptif, korelasi Pearson, uji normalitas Shapiro-Wilk, regresi linear sederhana, uji F, uji t, dan uji ketahanan model. Hasil penelitian menunjukkan bahwa aset pajak tangguhan berpengaruh negatif dan signifikan terhadap ROA. Temuan ini menunjukkan bahwa pada kasus BCA, kenaikan intensitas aset pajak tangguhan lebih merefleksikan pembentukan perbedaan temporer daripada penguatan profitabilitas inti bank.
Co-Authors Ayuvera Rifani Ray Suhartati Suhartati