Pengaruh Koneksi Politik, Transfer Pricing, dan Strategi Bisnis terhadap Agresivitas Pajak Dimoderasi dengan Sales Growth

Cholva Dian Susanti S., Ayunita Ajengtiyas Saputri Mashuri, Ekawati jati Wibawaningsih

Abstract


This research use quantitative method to find out the influences of political connections, transfer pricing, and business strategies on tax aggressiveness moderated by sales growth. Tax aggressiveness are measured using the cash effective tax rate (CETR) as a proxy, while political connections, transfer pricing, and business strategies are measured using a variable dummy. Meanwhile, sales growth as a moderator is measured by the sales growth ratio. Researchers selected all companies listed on the Indonesia Stock Exchange (BEI) from 2017 to 2019 as population research. The sample data observed were 260 sample data obtained through non-probability sampling, namely the purposive sampling method. The regression analysis of the panel data hypothesis testing used in this study and processed using STATA 16. The test results obtained include, (1) political connections, transfer pricing, and business strategies simultaneously have a significant influences on tax aggressiveness (2) sales growth are unable to strengthen or weaken political connections, transfer pricing, and business strategies influences to tax aggressiveness.

Keywords


Tax

References


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Arieftiara, Dianwicaksih, Universitas Negeri Surabaya, and Ratna Wardhani. 2015. “ANALISIS PENGARUH STRATEGI BISNIS TERHADAP PENGHINDARAN PAJAK ,.” (September).

Ariyani, Poppy, Sumitha Lestari, Dudi Pratomo, and Ardan Gani Asalam. 2019. “Pengaruh Koneksi Politik Dan Capital Intensity Terhadap Agresivitas Pajak.” Jurnal ASET (Akuntansi Riset) 11(1): 41–54.

Bisnis, Pengaruh Strategi, Transfer Pricing, and D A N Koneksi Politik. 2020. “Terhadap Tax Avoidance.” 5(2): 48–57.

Darussalam, Septriadi, D., dan Kristiaji, B. B. 2013. Transfer Pricing: Ide, Strategi, dan Panduan Praktis dalam Perspektif Pajak Internasional, Jakarta: PT Dimensi Internasional Tax.

Ferdiawan, Yopi, and Amrie Firmansyah. 2017. “Pengaruh Political Connection , Foreign Activity , Dan Real Earnings Management Terhadap Tax Avoidance Pendapatan Perpajakan Merupakan.” Jurnal Riset Akuntansi & Keuangan 5(3): 1601–24.

Higgins, Danielle, Thomas C. Omer, and John D. Phillips. 2012. “Does a Firm’s Business Strategy Influence Its Level of Tax Avoidance?” SSRN Electronic Journal.

Hijriani, Anisa Nadia, Sri Wahjuni Latifah, and Setu Setyawan. 2017. “Pengaruh Koneksi Politik, Dewan Komisaris Dan Karakteristik Perusahaan Terhadap Penghindaran Pajak (Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia).” Jurnal Reviu Akuntansi dan Keuangan 4(1): 525–34.

Huda, Mokhamad Khoirul, Ninis Nugraheni, and Kamarudin Kamarudin. 2017. “The Problem of Transfer Pricing in Indonesia Taxation System.” International Journal of Economics and Financial Issues 7(4): 139–43.

Kim, Chansog, and Liandong Zhang. 2016. “Corporate Political Connections and Tax Aggressiveness.” Contemporary Accounting Research 33(1): 78–114.

Miles, R. E., Snow, C. C., Meyer, A. D., dan Coleman, H. J. (1978). Organizational Strategy, Structure, and Process, The Academy of Management Review, Vol. 3, No. 3 (Jul., 1978), pp. 546-562.

Nadhifah, Mauliddini, and Abubakar Arif. 2020. “Transfer Pricing, Thin Capitalization, Financial Distress, Earning Management, Dan Capital Intensity Terhadap Tax Avoidance Dimoderasi Oleh Sales Growth.” Jurnal Magister Akuntansi Trisakti 7(2): 145.

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Putri, Vidiyana Rizal. 2018. “Keterkaitan Koneksi Politik Terhadap Agresivitas Pajak Dengan Good Corporate Governance Sebagai Variabel Moderasi.” Jurnal Ekonomi, Manajemen Perbankan 4(1): 20–28.

Sadjiarto, Arja, Sylvia Hartanto, . Natalia, and Stephani Octaviana. 2020. “Nalysis of the Effect of Business Strategy and Financial Distress on Tax Avoidance.” Journal of Economics and Business 3(1).

Sikka, Prem, and Hugh Willmott. 2010. “The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness.” Critical Perspectives on Accounting 21(4): 342–56. http://dx.doi.org/10.1016/j.cpa.2010.02.004.

Wijayanti, Rita, and Universitas Muhammadiyah Surakarta. 1972. “The Economic Situation: Annual Review: Chapter I. The British Economy in 1971.” National Institute Economic Review 59(1): 4–21.

Zaitul, and D Ilona. 2019. “Tax Aggressiveness and Politically Connected Company.” KnE Social Sciences 3(14): 10.




DOI: http://dx.doi.org/10.22441/profita.2021.v14i1.011

Data citation

Amidu, Mohammed, William Coffie, and Philomina Acquah. 2019. “Transfer Pricing, Earnings Management and Tax Avoidance of Firms in Ghana.” Journal of Financial Crime 26(1): 235–59. Arieftiara, Dianwicaksih, Universitas Negeri Surabaya, and Ratna Wardhani. 2015. “ANALISIS PENGARUH STRATEGI BISNIS TERHADAP PENGHINDARAN PAJAK ,.” (September). Ariyani, Poppy, Sumitha Lestari, Dudi Pratomo, and Ardan Gani Asalam. 2019. “Pengaruh Koneksi Politik Dan Capital Intensity Terhadap Agresivitas Pajak.” Jurnal ASET (Akuntansi Riset) 11(1): 41–54. Bisnis, Pengaruh Strategi, Transfer Pricing, and D A N Koneksi Politik. 2020. “Terhadap Tax Avoidance.” 5(2): 48–57. Darussalam, Septriadi, D., dan Kristiaji, B. B. 2013. Transfer Pricing: Ide, Strategi, dan Panduan Praktis dalam Perspektif Pajak Internasional, Jakarta: PT Dimensi Internasional Tax. Ferdiawan, Yopi, and Amrie Firmansyah. 2017. “Pengaruh Political Connection , Foreign Activity , Dan Real Earnings Management Terhadap Tax Avoidance Pendapatan Perpajakan Merupakan.” Jurnal Riset Akuntansi & Keuangan 5(3): 1601–24. Higgins, Danielle, Thomas C. Omer, and John D. Phillips. 2012. “Does a Firm’s Business Strategy Influence Its Level of Tax Avoidance?” SSRN Electronic Journal. Hijriani, Anisa Nadia, Sri Wahjuni Latifah, and Setu Setyawan. 2017. “Pengaruh Koneksi Politik, Dewan Komisaris Dan Karakteristik Perusahaan Terhadap Penghindaran Pajak (Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia).” Jurnal Reviu Akuntansi dan Keuangan 4(1): 525–34. Huda, Mokhamad Khoirul, Ninis Nugraheni, and Kamarudin Kamarudin. 2017. “The Problem of Transfer Pricing in Indonesia Taxation System.” International Journal of Economics and Financial Issues 7(4): 139–43. Kim, Chansog, and Liandong Zhang. 2016. “Corporate Political Connections and Tax Aggressiveness.” Contemporary Accounting Research 33(1): 78–114. Miles, R. E., Snow, C. C., Meyer, A. D., dan Coleman, H. J. (1978). Organizational Strategy, Structure, and Process, The Academy of Management Review, Vol. 3, No. 3 (Jul., 1978), pp. 546-562. Nadhifah, Mauliddini, and Abubakar Arif. 2020. “Transfer Pricing, Thin Capitalization, Financial Distress, Earning Management, Dan Capital Intensity Terhadap Tax Avoidance Dimoderasi Oleh Sales Growth.” Jurnal Magister Akuntansi Trisakti 7(2): 145. Pohan, C. A. (2013). Manajemen Perpajakan. Jakarta: PT Gramedia Pustaka Utama. Putri, Vidiyana Rizal. 2018. “Keterkaitan Koneksi Politik Terhadap Agresivitas Pajak Dengan Good Corporate Governance Sebagai Variabel Moderasi.” Jurnal Ekonomi, Manajemen Perbankan 4(1): 20–28. Sadjiarto, Arja, Sylvia Hartanto, . Natalia, and Stephani Octaviana. 2020. “Nalysis of the Effect of Business Strategy and Financial Distress on Tax Avoidance.” Journal of Economics and Business 3(1). Sikka, Prem, and Hugh Willmott. 2010. “The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness.” Critical Perspectives on Accounting 21(4): 342–56. http://dx.doi.org/10.1016/j.cpa.2010.02.004. Wijayanti, Rita, and Universitas Muhammadiyah Surakarta. 1972. “The Economic Situation: Annual Review: Chapter I. The British Economy in 1971.” National Institute Economic Review 59(1): 4–21. Zaitul, and D Ilona. 2019. “Tax Aggressiveness and Politically Connected Company.” KnE Social Sciences 3(14): 10.

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