FAKTOR-FAKTOR PENENTU TAX AVOIDANCE: STUDI PADA PERUSAHAAN TAMBANG INDONESIA 2019–2023

Faizah Maulanda Salsabilla, Sofie Yunida Putri

Abstract


ABSTRAK

Penelitian ini mengkaji peran transfer pricing, kepemilikan asing, income smoothing, dan thin capitalization dalam mempengaruhi tax avoidance. Penelitian ini berfokus pada perusahaan pertambangan yang tercatat di Bursa Efek Indonesia pada kurun waktu 2019 hingga 2023. Pemilihan sampel menggunakan metode purposive sampling, menghasilkan 21 perusahaan dengan observasi selama lima tahun. Regresi data panel dengan pendekatan Random Effect Model (REM) merupakan teknik analisis data dalam penelitian ini. Hasil temuan menunjukkan bahwa strategi income smoothing dan thin capitalization berpengaruh terhadap tax avoidance, yang mengindikasikan bahwa perusahaan-perusahaan dengan karakteristik tersebut cenderung lebih aktif dalam menghindari pajak. Sebaliknya, analisis tidak menunjukkan adanya pengaruh dari variabel transfer pricing dan kepemilikan asing. Temuan ini penting bagi perumusan kebijakan perpajakan yang lebih ketat, serta mendorong transparansi dan praktik tata kelola yang sehat demi menciptakan sistem perpajakan yang adil dan berkelanjutan.

Kata kunci Transfer Pricing, Kepemilikan Asing, Income Smoothing, Thin Capitalization, Tax Avoidance

ABSTRACT

This study examines the role of transfer pricing, foreign ownership, income smoothing, and thin capitalization in influencing tax avoidance. This research focuses on mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sample selection used purposive sampling method, resulting in 21 companies with observations for five years. Panel data regression with the Random Effect Model (REM) approach is the data analysis technique in this study. The findings show that income smoothing and thin capitalization strategies affect tax avoidance, which indicates that companies with these characteristics tend to be more active in avoiding taxes. In contrast, the analysis does not show any effect of transfer pricing and foreign ownership variables. These findings are important for the formulation of stricter tax policies, as well as encouraging transparency and sound governance practices in order to create a fair and sustainable tax system.

Keywords Transfer Pricing, Foreign Ownership, Income Smoothing, Thin Capitalization, Tax Avoidance


Keywords


Transfer Pricing, Kepemilikan Asing, Income Smoothing, Thin Capitalization, Tax Avoidance

References


Alkurdi, A., & Mardini, G. H. (2020). The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan. Journal of Financial Reporting and Accounting, 18(4), 795–812. https://doi.org/10.1108/JFRA-01-2020-0001

Amidu, M., Coffie, W., & Acquah, P. (2019). Transfer pricing, earnings management and tax avoidance of firms in Ghana. Journal of Financial Crime, 34(1), 1–5.

Aristyatama, H. A., & Bandiyono, A. (2021). Moderation of Financial Constraints in Transfer Pricing Aggressiveness, Income Smoothing, and Managerial Ability to Avoid Taxation. Jurnal Ilmiah Akuntansi Dan Bisnis, 16(2), 279. https://doi.org/10.24843/jiab.2021.v16.i02.p07

Badan Pusat Statistik. (2023). Realisasi Pendapatan Negara (Milyar Rupiah), 2022-2024. https://www.bps.go.id

Fasita, E., Firmansyah, A., & Irawan, F. (2022). Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia? Riset Akuntansi Dan Keuangan Indonesia, 7(1), 63–93. https://doi.org/10.23917/reaksi.v7i1.17313

Global Witness. (2019). Adaro Terindikasi Pindahkan Ratusan Juta Dolar AS ke Jaringan Perusahaan Luar Negeri Untuk Menekan Pajak. https://globalwitness.org

Gujarati, D. N., & Porter, D. C. (2009). Basic Econometrics (5th ed.). McGraw Hill Inc.

Gumono, C. O. (2021). Pengaruh Roa, Leverage, Dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Pertambangan Era Jokowi – Jk. Media Akuntansi Dan Perpajakan Indonesia, 2(2), 125–138. https://doi.org/10.37715/mapi.v2i2.1723

Hidayat, P., Rosidi, R., & Baridwan, Z. (2024). Income Shifting And Tax Avoidance: Evidence In Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 14(1), 1–18. https://doi.org/10.22219/jrak.v14i1.30236

Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305–360. https://doi.org/10.1057/9781137341280.0038

Laksana, R. D., Shaferi, I., & Aydo?mu?, ?. (2023). Does Transfer Pricing, Sales Growth, Foreign Ownership, Asset Intensity Affect Tax Avoidance in Energy Companies in Indonesia? Journal of Social Science, 4(6), 2424–2434. https://doi.org/10.46799/jss.v4i6.667

Nurhidayah, L. I., & Rahmawati, I. P. (2022). Menguak Praktik Penghindaran Pajak Pada Perusahaan Nonkeuangan. Jurnal Akuntansi Multiparadigma, 13(2), 393–403. https://doi.org/10.21776/ub.jamal.2022.13.2.29

Oktaviani, R. M., Wulandari, S., & Sunarto. (2023). Multinational Corporate Tax Avoidance in Indonesia. International Journal of Professional Business Review, 8(2), 1–15. https://doi.org/10.26668/businessreview/2023.v8i2.1549

Pangestu, H. A. A., Indriasih, D., & Firmansyah, F. (2023). Pengaruh Financial Distress, Karakter Eksekutif, Thin Capitalization Dan Kepemilikan Institusional Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Tahun 2018-2022). Jurnal Bina Akuntansi, 11(1), 154–167. https://doi.org/10.52859/jba.v11i1.539

Pohan, C. A. (2021). Optimizing Corporate Tax Management: Kajian Perpajakan dan Tax Planning-nya Terkini. In Bumi Aksara (2nd ed.). Bumi Aksara.

Rahayu, S., Firmansyah, A., Perwira, H., & Saputro, S. K. A. (2022). Liquidity, Leverage, Tax Avoidance: the Moderating Role of Firm Size. Riset, 4(1), 039–052. https://doi.org/10.37641/riset.v4i1.135

Rustandi, & Herawaty, V. (2024). Effect of Transfer Pricing Aggressiveness, Income Smoothing, Thin Capitalization on Tax Avoidance with Financial Constraints as a Moderating Variable. 6(3), 980–1000.

Ruth Pranadipta, & Natsir, K. (2023). Financial, Non-Financial, and Macro-Economic Factors That Affect the First Day Profit Rate When Conducting Initial Public Offering. International Journal of Application on Economics and Business, 1(2), 276–289. https://doi.org/10.24912/ijaeb.v1i2.276-289

Saga, B. (2024). Perpajakan: Transfer Pricing (Teori & Aplikasi). Widina Media Utama.

Susilowati, E., Fadilah, A. K. W., Putri, S. Y., Andayani, S., & Kirana, N. W. I. (2024). Maximizing Firm Value: Analyzing Profitability and Leverage with Tax Avoidance Intervention. Journal of Accounting and Strategic, 7(1), 114–132.

Watts, R. L., & Zimmerman, J. L. (1986). Positive Accounting Theory. POSITIVE ACCOUNTING THEORY, Prentice-Hall Inc., 1986.

Widyasari, P. A., Wijaya, V. O., & Hananto, H. (2024). Nasionalisme, Harga Transfer, Dan Kepemilikian Asing Dari Pandangan Penghindaran Pajak. Jurnal Akuntansi Multiparadigma, 15(1), 27–40. https://doi.org/10.21776/ub.jamal.2024.15.1.03




DOI: http://dx.doi.org/10.35906/jurakun.v12i1.2437

Article Metrics

Abstract view : 71 times
PDF (Bahasa Indonesia) - 36 times

Copyright (c) 2026 Faizah Maulanda Salsabilla, Sofie Yunida Putri

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

The Author Owns the Copyright of The Article Published in Jurnal Akuntansi STIE Muhammadiyah Palopo

Article Jurnal akuntansi STIE Muhammadiyah Palopo been through a peer review process prior to publication. Journals, editors and editorial boards have the right or obligation to retract articles that contain inaccurate and misleading data if any. Read the Plagiarism Policy and Publication Ethics. Use of this site signifies your agreement to the Terms of Use.

This is an open access article distributed under the terms Creative Commons Attribution-ShareAlike 4.0 International License Creative Commons License.

Website Layout and Editing © 2016 Jurnal Akuntansi STIE Muhammadiyah Palopo on Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo.