Analisis Faktor yang Memengaruhi Keputusan Agresivitas Transfer Pricing

https://doi.org/10.35912/sakman.v2i1.1652
Published: Dec 13, 2022

Abstract:

Purpose: To analyze the factors that influence a company's decision to carry out transfer pricing aggressiveness. The factors used in this research are profitability, capital intensity ratio, executive risk preference, transfer pricing aggressiveness, and tax burden.

Method: The method used in this study is a quantitative research method. The research data uses secondary data, which is obtained from financial reports. The analytical method used in this study is path analysis using Warp Partial Least Squares.

Result: All factors used in this study have no effect on transfer pricing aggressiveness, including those mediated by the tax burden. Except for executive risk preferences which directly affect the aggressiveness of transfer pricing. Executives who have a risk taker preference have more courage in determining a policy even though the risk is high. However, risk takers with their courage are also required to generate higher cash flows. This is done to balance the risks arising from the courage to take an action or decision. Among the various executive decisions is the decision to carry out aggressive transfer pricing. One of the ways that executives do this is by placing trusted people who have the expertise to observe and create tax avoidance schemes according to the wishes of the executive (Dyreng et al., 2010).

Limitations: This study only uses secondary data from manufacturing companies whose answers do not yet show the overall condition of companies in Indonesia

Contribution: Companies should consider carefully if they want to carry out aggressive transfer pricing legally and in accordance with applicable tax regulations

Keywords:
1. Profitability
2. Capital Intensity Ratio
3. Executive Risk Preference
4. Tax
5. Transfer Pricing
6. Aggressiveness
Authors:
Ali Sandy Mulya
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How to Cite
Mulya, A. S. . (2022). Analisis Faktor yang Memengaruhi Keputusan Agresivitas Transfer Pricing. Studi Akuntansi, Keuangan, Dan Manajemen, 2(1), 71–82. https://doi.org/10.35912/sakman.v2i1.1652
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Vol. 2 No. 1 (2022): Juli
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  1. Arbelo, A., Arbelo-Pérez, M., & Pérez-Gómez, P. (2021). Profit efficiency as a measure of performance and frontier models: a resource-based view. BRQ Business Research Quarterly, 24(2), 143-159.
  2. Budiman, J. (2012). Pengaruh karakter eksekutif terhadap penghindaran pajak (Tax avoidance). Universitas Gadjah Mada.
  3. Candy, C., Robin, R., Sativa, E., Septiana, S., Can, H., & Alice, A. (2022). Fintech in the time of COVID-19: Conceptual Overview. Jurnal Akuntansi, Keuangan, Dan Manajemen, 3(3), 253-262.
  4. Chowdhury, D. (2019). Multinational Companies, Transfer Price, and Taxation.
  5. De Simone, L., Klassen, K. J., & Seidman, J. K. (2022). The effect of income-shifting aggressiveness on corporate investment. Journal of Accounting and Economics, 101491.
  6. Dewi, N. N. K., & Jati, I. K. (2014). Pengaruh karakter eksekutif, karakteristik perusahaan, dan dimensi tata kelola perusahaan yang baik pada tax avoidance di bursa efek indonesia. E-Jurnal Akuntansi, 6(2), 249-260.
  7. Dias, P. J. V. L., & Reis, P. M. G. (2018). The relationship between the effective tax rate and the nominal rate. Contaduría y administración, 63(SPE2), 970-990.
  8. Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. The accounting review, 85(4), 1163-1189.
  9. Eriotis, N., Missiakoulis, S., Ntokas, I., Tzavaras, M., & Vasiliou, D. (2021). Tax ?voidance and Transfer Pricing Evidence from Greece, a VECM regression model. Paper presented at the International Conference On Business & Economics Of The Hellenic Open University 2021.
  10. Fernández-Rodríguez, E., & Martínez-Arias, A. (2012). Do business characteristics determine an effective tax rate? Evidence for listed companies in China and the United States. Chinese economy, 45(6), 60-83.
  11. Gefen, D., Rigdon, E. E., & Straub, D. (2011). Editor's comments: an update and extension to SEM guidelines for administrative and social science research. MIS quarterly, iii-xiv.
  12. Hanafi, U., & Harto, P. (2014). Analisis pengaruh kompensasi eksekutif, kepemilikan saham eksekutif dan preferensi risiko eksekutif terhadap penghindaran pajak perusahaan. Diponegoro Journal of Accounting, 3(2), 1162-1172.
  13. Hardianto, Y. T., Kustiani, N. A., & Ramadhan, M. R. (2017). Pengaruh Tax Avoidance Risk terhadap Cash Holding Policy perusahaan di Indonesia. SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2(2), 174-198.
  14. Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing New challenges to international marketing: Emerald Group Publishing Limited.
  15. Jensen, M. C., & Meckling, W. H. (2019). Theory of the firm: Managerial behavior, agency costs and ownership structure Corporate Governance (pp. 77-132): Gower.
  16. Liu, X., & Cao, S. (2007). Determinants of corporate effective tax rates: evidence from listed companies in China. Chinese economy, 40(6), 49-67.
  17. Monika, C. M., & Noviari, N. (2021). The Effects of Financial Distress, Capital Intensity, and Audit Quality on Tax Avoidance. American Journal of Humanities and Social Sciences Research, 6, 282-287.
  18. Mulya, A. S. (2019). Agresivity of Taxes with Aggressivity of Financial Statements on Disclosure of Corporate Social Responsibility Restaurant Business, 118(6), 6-12.
  19. Murdoko Sudarmadji, A., & Sularto, L. (2007). Pengaruh ukuran perusahaan, profitabilitas, leverage, dan tipe kepemilikan perusahaan terhadap luas voluntary disclosure laporan keuangan tahunan. Paper presented at the Seminar Ilmiah Nasional PESAT 2007.
  20. Murphy, R. (2010). 70% of world trade is between multinational corporations–new OECD estimate. Tax Research UK.
  21. Noor, R. M., & Sabli, M. (2012). Tax Planning and Corporate governance. Paper presented at the International Conference on Business and Economic Research (3rd ICBER) Proceeding.
  22. Park, S. (2018). Related party transactions and tax avoidance of business groups. Sustainability, 10(10), 3571.
  23. Richardson, G., Taylor, G., & Lanis, R. (2013). Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms. Journal of Contemporary Accounting & Economics, 9(2), 136-150.
  24. Savitri, A., & Pinem, D. B. (2022). Pengaruh Kinerja Keuangan dan Nilai Pasar terhadap Harga Saham: Studi pada Perusahaan yang Secara Konsisten Terdaftar sebagai Indeks LQ45 Selama 2020-2021. Studi Akuntansi, Keuangan, dan Manajemen, 2(1), 59-70. doi:10.35912/sakman.v2i1.1651
  25. Septianingrum, F., Damayanti, D., & Maryani, M. (2022). Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan dan Aset Pajak Tangguhan terhadap Manajemen Laba. Studi Akuntansi, Keuangan, dan Manajemen, 2(1), 1-13. doi:10.35912/sakman.v2i1.1429
  26. Sidauruk, T. D., & Putri, N. T. P. (2022). Pengaruh Komisaris Independen, Karakter Eksekutif, Profitabiltas dan Ukuran Perusahaan terhadap Tax Avoidance. Studi Akuntansi, Keuangan, dan Manajemen, 2(1), 45-57. doi:10.35912/sakman.v2i1.1498
  27. Simone, P. (2019). The determinants of the corporate effective tax rate of Italian private companies. African Journal of Business Management, 13(16), 507-518.