The Influence of Transfer Pricing, Capital Intensity and Independent Commissioner on Tax Aggressiveness
Abstract
Taxes, as an essential source of national income, have become one object that receives attention from the government. However, in its realization, there are obstacles in the form of many tax aggressiveness treatments that still often occur in Indonesia. This research examines the effects of transfer pricing, capital intensity, and independent commissioners on tax aggressiveness. The population of this research is the consumer non-cyclical sector companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The sample is selected using the purposive sampling method, which results in 69 data that meet the criteria. The multiple regression analysis method is used as a data analysis method. The research results show that transfer pricing hurts tax aggressiveness, while capital intensity and independent commissioners do not affect tax aggressiveness. This research implies that it can be a reference for interested parties, such as the government, in making decisions regarding tax aggressiveness. The limitations of this research are that some data on transfer pricing variables are unavailable in some companies, and the three variables studied only have an effect of 15.8% on the tax aggressiveness variable.
References
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Jaffar, R., Derashid, C., and Taha, R. (2021). Determinants of enforced tax compliance: Empirical evidence from Malaysia. Journal of Asian Finance, Economics, and Business, 8(5), 179–188. https://doi.org/10.13106/jafeb.2021.vol8.no5.0179 Determinants
Jensen, M. C., and Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior Agency Cost And Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X
Lingga, I. S., Debbianita, Wijaya, I. N. A., and Saputra, C. A. R. (2022). Corporate Governance , Bonus Mechanism and Tunneling Incentives ’ Influence on Transfer Pricing Practices. JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , Dan Akuntansi ), 6(3), 1356–1379.
Muliasari, R., and Hidayat, A. (2020). Pengaruh Likuiditas, Leverage, Dan Komisaris Independen Terhadap Agresivitas Pajak Perusahaan. SULTANIST: Jurnal Manajemen Dan Keuangan, 8(1), 28–36.
Muliawati, I. A. P. Y., and Karyada, I. P. F. (2020). Pengaruh Leverage Dan Capital Intensity Terhadap Agresivitas Pajak Dengan Komisaris Independen Sebagai Variabel Pemoderasi. Hita Akuntansi Dan Keuangan, 495–524. www.alinea.id
Mustika, Ratnawati, V., and Silfi, A. (2017). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage, Capital Intensity, dan Kepemilikan Keluarga Terhadap Agresivitas Pajak. JOM Fekon, 4(1), 1886–1900.
Muzzakki, D. M. R. (2015). Pengaruh Corporate Social Responsibility Dan Capital Intensity Terhadap Penghindaran Pajak. Diponegoro Journal of Accounting, 4(3), 1–8.
Nugraha, M. (2015). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage dan Capital Intensity terhadap Agresivitas Pajak. Diponegoro Journal of Accounting, 4(4), 1–14. http://ejournal-s1.undip.ac.id/index.php/accounting
Panjalusman, P. A., Nugraha, E., and Setiawan, A. (2018). Pengaruh Transfer Pricing Terhadap Penghindaran Pajak. Jurnal Pendidikan Akuntansi and Keuangan, 6(2), 105. https://doi.org/10.17509/jpak.v6i2.15916
Pratiwi, Y. E., and Oktaviani, R. M. (2021). Perspektif Leverage, Capital Intensity, dan Manajemen Laba terhadap Tax Aggressiveness. Jurnal Akuntansi Dan Pajak, 22(1), 45–55. https://doi.org/http://dx.doi.org/10.29040/jap.v20i1.2475
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Ratmono, D., and Sagala, W. M. (2016). Pengungkapan Corporate Social Responsibility (CSR) Sebagai Sarana Legitimasi: Dampaknya Terhadap Tingkat Agresivitas Pajak. Nominal, Barometer Riset Akuntansi Dan Manajemen, 4(2), 16–30. https://doi.org/10.21831/nominal.v4i2.7997
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Rini, I. G. A. I. S., Dipa, M., and Yudha, C. K. (2022). Effects of Transfer Pricing, Tax Haven, and Thin Capitalization on Tax Avoidance. Jurnal Ekonomi and Bisnis JAGADITHA, 9(2), 193–198. https://doi.org/10.22225/jj.9.2.2022.193-198
Robin, Toni, N., and Simorangkir, E. N. (2021). The Influence of Transfer Pricing , Corporate Governance , CSR , and Earnings Management on Tax Aggressiveness. … Industrial Engineering \and Management …, 2(5), 234–244. https://doi.org/https://doi.org/10.7777/jiemar
Rosidy, D., and Nugroho, R. (2019). Pengaruh Komisaris Independen Dan Kompensasi Eksekutif Terhadap Agresivitas Pajak. Info Artha, 3(1), 55–65. https://doi.org/10.31092/jia.v3i1.563
Sadjiarto, A., Hartanto, S., . N., and Octaviana, S. (2020). Analysis of the Effect of Business Strategy and Financial Distress on Tax Avoidance. Journal of Economics and Business, 3(1), 238–246. https://doi.org/10.31014/aior.1992.03.01.193
Sakinah, N., Widiastuti, N. P. E., and Rahmasari, F. (2020). Pengaruh Capital Intensity, Corporate Social Responsibility, dan Corporate Governance Terhadap Agresivitas Pajak. Business Management, Economic, and Accounting National Seminar, 1(1), 820–834.
Savitri, D. A. M., and Rahmawati, I. N. (2017). Pengaruh Leverage, Intensitas Persediaan, Intensitas Aset Tetap, dan Profitabilitas terhadap Agresivitas Pajak. Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT), 8(November), 19–32.
Siswanto, D. (2023). Ekonomi RI Membaik, Tax Ratio Sentuh 10,4% pada Tahun 2022. https://nasional.kontan.co.id/news/ekonomi-ri-membaik-tax-ratio-sentuh-104-pada-tahun-2022
Suhendah, R., and Imelda, E. (2012). Pengaruh Informasi Asimetri, Kinerja Masa Kini Dan Kinerja Masa Depan Terhadap Earnings Management Pada Perusahaan Manufaktur Yang Go Public Dari Tahun 2006-2008. Jurnal Akuntansi, XVI(02), 262–279.
Sukmana, Y. (2020). RI Diperkirakan Rugi Rp68,7 Triliun Akibat Penghindaran Pajak. https://money.kompas.com/read/2020/11/23/183000126/ri-diperkirakan-rugi-rp-68-7-triliun-akibat-penghindaran-pajak
Susanto, L., Yanti, and Viriany. (2018). Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak. Jurnal Ekonomi, 13(1), 10–19.
Suyanto, K. D., and Supramono. (2012). Likuiditas, Leverage, Komisaris Independen, dan Manajemen Laba Terhadap Agresivitas Pajak Perusahaan. Jurnal Keuangan Dan Perbankan, 16(2), 167–177. http;/jurkubank.wordpress.com
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Trisnawati, E., Fenny, and Budiono, H. (2020). Influence of Transfer Pricing, CEO Compensation, and Accounting Irregularities on Tax Aggressiveness. Advance in Social Science, Education, and Humanities Research, 439(Ticash, 2019), 170–174. https://doi.org/10.2991/assehr.k.200515.028
Waseso, R. (2020). Penjualan Meningkat 26% Sejak Pandemi, UMKM Didorong Masuk Pasar E-Commerce. https://amp.kontan.co.id/news/penjualan-meningkat-26-sejak-pandemi-umkm-didorong-masuk-pasar-e-commerce
Zarabiyu, N. C., and Jasman. (2022). Book Tax Difference, Volatilitas Arus Kas, dan Persistensi Laba. Soedirman Accounting Review, 7(01), 1–15.
Alkausar, B., Lasmana, M. S., and Soemarsono, P. N. (2020). Agresivitas Pajak: Sebuah Meta Analisis dalam Perspektif Agency Theory. The International Journal of Applied Business (TIJAB), 4(1), 52–62.
Amalia, D. (2021). Pengaruh Likuiditas, Leverage Dan Intensitas Aset Terhadap Agresivitas Pajak. KRISNA: Kumpulan Riset Akuntansi, 12(2), 232–240. https://doi.org/http://dx.doi.org/10.22225/kr.11.2.1154.190-196
Ardyansyah, Z. D. (2014). Pengaruh Size, Leverage, Profitability, Capital Intensity Ratio Dan Komisaris Independen Terhadap Effective Tax Rate (ETR). Diponegoro Journal of Accounting, 3(2), 1–9. http://ejournal-s1.undip.ac.id/index.php/accounting
Ariani, M. O., and Prastiwi, D. (2020). Pengaruh Corporate Social Responsibility terhadap Agresivitas Pajak dengan Kinerja Keuangan sebagai Variabel Moderasi. AKUNESA: Jurnal Akuntansi Unesa, 8(3). https://journal.unesa.ac.id/index.php/jurnal-akuntansi/
Chen, S., Chen, X., Cheng, Q., and Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms? Journal of Financial Economics, 95(1), 41–61. https://doi.org/10.1016/j.jfineco.2009.02.003
Direktur Jenderal Pajak. (2011). DGP regulation Number PER-32/PJ/2011 (p. 14). https://www.pajak.go.id/id/peraturan-direktur-jenderal-pajak-nomor-32pj2011#:~:text=Peraturan Direktur Jenderal Pajak Nomor PER-32%2FPJ%2F2011 Perubahan Atas,Wajib Pajak Dengan Pihak Yang Mempunyai Hubungan Istimewa
Djumena, E. (2014). Coca-Cola Diduga Akali Setoran Pajak. https://amp.kompas.com/money/read/2014/06/13/1135319/coca-cola-diduga-akalisetoran-pajak
Fadli, I. (2016). Pengaruh Likuiditas, Leverage, Komisaris Independen, Manajemen Laba dan Kepemilikan Institusional terhadap Agresivitas Pajak. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 1205–1219.
Fitriani, D. N., Djaddang, S., and Suyanto. (2021). Pengaruh Transfer Pricing, Kepemilikan Asing, Kepemilikan Institusional Terhadap Agresivitas Pajak dengan Corporate Social Responsibility sebagai Variabel Moderasi. KINERJA Jurnal Ekonomi Dan Bisnis, 3(2), 282–297.
Frank, M. M., Lynch, L. J., and Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. Accounting Review, 84(2), 1–49. https://doi.org/http://dx.doi.org/10.2139/ssrn.647604
Hadi, J., and Mangoting, Y. (2014). Pengaruh Struktur Kepemilikan dan Karakteristik Dewan Terhadap Agresivitas Pajak. Tax and Accounting Review, 4(2), 1–10.
Hariani, A. (2022). DJP: Realisasi Penerimaan Pajak 2021 Melebihi Target. https://www.pajak.com/pajak/djp-realisasi-penerimaan-pajak-2021-melebihi-target/
Hasanudin, A. I., Rizqullah, M. H., and Susanto, D. (2022). The Effect of Transfer Pricing, Tax Incentives, and Thin Capitalization on Tax Aggressiveness With Company Size As a Moderate Variable. Indonesian Journal of Multidisciplinary Science, 1(8), 826–839. https://doi.org/10.55324/ijoms.v1i8.150
Jaffar, R., Derashid, C., and Taha, R. (2021). Determinants of enforced tax compliance: Empirical evidence from Malaysia. Journal of Asian Finance, Economics, and Business, 8(5), 179–188. https://doi.org/10.13106/jafeb.2021.vol8.no5.0179 Determinants
Jensen, M. C., and Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior Agency Cost And Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X
Lingga, I. S., Debbianita, Wijaya, I. N. A., and Saputra, C. A. R. (2022). Corporate Governance , Bonus Mechanism and Tunneling Incentives ’ Influence on Transfer Pricing Practices. JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , Dan Akuntansi ), 6(3), 1356–1379.
Muliasari, R., and Hidayat, A. (2020). Pengaruh Likuiditas, Leverage, Dan Komisaris Independen Terhadap Agresivitas Pajak Perusahaan. SULTANIST: Jurnal Manajemen Dan Keuangan, 8(1), 28–36.
Muliawati, I. A. P. Y., and Karyada, I. P. F. (2020). Pengaruh Leverage Dan Capital Intensity Terhadap Agresivitas Pajak Dengan Komisaris Independen Sebagai Variabel Pemoderasi. Hita Akuntansi Dan Keuangan, 495–524. www.alinea.id
Mustika, Ratnawati, V., and Silfi, A. (2017). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage, Capital Intensity, dan Kepemilikan Keluarga Terhadap Agresivitas Pajak. JOM Fekon, 4(1), 1886–1900.
Muzzakki, D. M. R. (2015). Pengaruh Corporate Social Responsibility Dan Capital Intensity Terhadap Penghindaran Pajak. Diponegoro Journal of Accounting, 4(3), 1–8.
Nugraha, M. (2015). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage dan Capital Intensity terhadap Agresivitas Pajak. Diponegoro Journal of Accounting, 4(4), 1–14. http://ejournal-s1.undip.ac.id/index.php/accounting
Panjalusman, P. A., Nugraha, E., and Setiawan, A. (2018). Pengaruh Transfer Pricing Terhadap Penghindaran Pajak. Jurnal Pendidikan Akuntansi and Keuangan, 6(2), 105. https://doi.org/10.17509/jpak.v6i2.15916
Pratiwi, Y. E., and Oktaviani, R. M. (2021). Perspektif Leverage, Capital Intensity, dan Manajemen Laba terhadap Tax Aggressiveness. Jurnal Akuntansi Dan Pajak, 22(1), 45–55. https://doi.org/http://dx.doi.org/10.29040/jap.v20i1.2475
Putri, L. T. Y. (2014). Pengaruh likuiditas, manajemen laba dan corporate governance terhadap agresivitas pajak perusahaan. Pengaruh Likuiditas, Manajemen Laba Dan Corporate Governance Terhadap Agresivitas Pajak Perusahaan, 1–25.
Putri, N., and Mulyani, S. D. (2020). Pengaruh Transfer Pricing dan Kepemilikan Asing terhadap Praktik Penghindaran Pajak (Tax Avoidance) dengan Pengungkapan Corporate Social Responsibility (CSR) sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar, 3(2), 2.4.1-2.4.9.
Ratmono, D., and Sagala, W. M. (2016). Pengungkapan Corporate Social Responsibility (CSR) Sebagai Sarana Legitimasi: Dampaknya Terhadap Tingkat Agresivitas Pajak. Nominal, Barometer Riset Akuntansi Dan Manajemen, 4(2), 16–30. https://doi.org/10.21831/nominal.v4i2.7997
Rengganis, M. Y. dwi, and Dwija Putri, I. G. A. . A. (2018). Pengaruh Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 24, 871–898. https://doi.org/10.24843/eja.2018.v24.i02.p03
Rini, I. G. A. I. S., Dipa, M., and Yudha, C. K. (2022). Effects of Transfer Pricing, Tax Haven, and Thin Capitalization on Tax Avoidance. Jurnal Ekonomi and Bisnis JAGADITHA, 9(2), 193–198. https://doi.org/10.22225/jj.9.2.2022.193-198
Robin, Toni, N., and Simorangkir, E. N. (2021). The Influence of Transfer Pricing , Corporate Governance , CSR , and Earnings Management on Tax Aggressiveness. … Industrial Engineering \and Management …, 2(5), 234–244. https://doi.org/https://doi.org/10.7777/jiemar
Rosidy, D., and Nugroho, R. (2019). Pengaruh Komisaris Independen Dan Kompensasi Eksekutif Terhadap Agresivitas Pajak. Info Artha, 3(1), 55–65. https://doi.org/10.31092/jia.v3i1.563
Sadjiarto, A., Hartanto, S., . N., and Octaviana, S. (2020). Analysis of the Effect of Business Strategy and Financial Distress on Tax Avoidance. Journal of Economics and Business, 3(1), 238–246. https://doi.org/10.31014/aior.1992.03.01.193
Sakinah, N., Widiastuti, N. P. E., and Rahmasari, F. (2020). Pengaruh Capital Intensity, Corporate Social Responsibility, dan Corporate Governance Terhadap Agresivitas Pajak. Business Management, Economic, and Accounting National Seminar, 1(1), 820–834.
Savitri, D. A. M., and Rahmawati, I. N. (2017). Pengaruh Leverage, Intensitas Persediaan, Intensitas Aset Tetap, dan Profitabilitas terhadap Agresivitas Pajak. Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT), 8(November), 19–32.
Siswanto, D. (2023). Ekonomi RI Membaik, Tax Ratio Sentuh 10,4% pada Tahun 2022. https://nasional.kontan.co.id/news/ekonomi-ri-membaik-tax-ratio-sentuh-104-pada-tahun-2022
Suhendah, R., and Imelda, E. (2012). Pengaruh Informasi Asimetri, Kinerja Masa Kini Dan Kinerja Masa Depan Terhadap Earnings Management Pada Perusahaan Manufaktur Yang Go Public Dari Tahun 2006-2008. Jurnal Akuntansi, XVI(02), 262–279.
Sukmana, Y. (2020). RI Diperkirakan Rugi Rp68,7 Triliun Akibat Penghindaran Pajak. https://money.kompas.com/read/2020/11/23/183000126/ri-diperkirakan-rugi-rp-68-7-triliun-akibat-penghindaran-pajak
Susanto, L., Yanti, and Viriany. (2018). Faktor-Faktor Yang Mempengaruhi Agresivitas Pajak. Jurnal Ekonomi, 13(1), 10–19.
Suyanto, K. D., and Supramono. (2012). Likuiditas, Leverage, Komisaris Independen, dan Manajemen Laba Terhadap Agresivitas Pajak Perusahaan. Jurnal Keuangan Dan Perbankan, 16(2), 167–177. http;/jurkubank.wordpress.com
Tax Justice Network. (2020). The State of Tax Justice 2020 : Tax Justice during COVID-19. Tax Justice Network, November, 1–83. https://www.taxjustice.net/reports/the-state-of-tax-justice-2020/
Tax Justice Network. (2021). The state of tax justice 2021. November, 1–72. https://taxjustice.net/wp-content/uploads/2021/11/State_of_Tax_Justice_Report_2021_ENGLISH.pdf
Trisnawati, E., Fenny, and Budiono, H. (2020). Influence of Transfer Pricing, CEO Compensation, and Accounting Irregularities on Tax Aggressiveness. Advance in Social Science, Education, and Humanities Research, 439(Ticash, 2019), 170–174. https://doi.org/10.2991/assehr.k.200515.028
Waseso, R. (2020). Penjualan Meningkat 26% Sejak Pandemi, UMKM Didorong Masuk Pasar E-Commerce. https://amp.kontan.co.id/news/penjualan-meningkat-26-sejak-pandemi-umkm-didorong-masuk-pasar-e-commerce
Zarabiyu, N. C., and Jasman. (2022). Book Tax Difference, Volatilitas Arus Kas, dan Persistensi Laba. Soedirman Accounting Review, 7(01), 1–15.
Published
2023-08-03
How to Cite
VALENCIA, Natasha; HANDAYANI, Rini.
The Influence of Transfer Pricing, Capital Intensity and Independent Commissioner on Tax Aggressiveness.
SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 8, n. 1, p. 91 - 102, aug. 2023.
ISSN 2598-0718.
Available at: <https://jos.unsoed.ac.id/index.php/sar/article/view/8866>. Date accessed: 19 mar. 2025.
doi: https://doi.org/10.32424/1.sar.2023.8.1.8866.
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Articles
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