Pengaruh Thin Capitalization, Transfer Pricing Aggresiveness, Multinationality, Besaran Aset Tak Berwujud Dan Pemilihan Auditor Terhadap Penghindaran Pajak Pada Perusahaan Indeks Idxnoncyc
DOI:
https://doi.org/10.55606/jumia.v2i1.2776Keywords:
Assets, Taxes, CompaniesAbstract
Indonesia is one of the developing countries in the Southeast Asia region and is known as a country with abundant natural resources. The results of this natural wealth stretch from Sabang to Merauke which makes Indonesia. Apart from that, based on Indonesia's geographical location, which is flanked by two continents, namely the Asian continent and the Australian continent, and flanked by two oceans, namely the Indian Ocean and the Pacific Ocean, making Indonesia the world's maritime axis. Due to Indonesia's strategic geographical location, it is not surprising that Indonesia is one of the countries visited by many other countries, whether just for traveling or to start various companies. The number of foreign companies established in Indonesia continues to increase. The conditions are certainly beneficial for the country because it can reduce unemployment and increase the amount of state income in the internal and external sectors. One of the internal revenues for the Indonesian state is through taxes.
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Anouar, D. , dan Zaam Houria. (2017). The Determinants of Tax Avoidance within Corporate Groups: Evidence from Moroccan Groups. International Journal of Economics, Finance and Management Sciences. Vol. 5. No. 1. DOI: http://dx.doi.org/10.11648/j.ijefm.20170501.15.
Ginting, R.J. and Sudjiman, P.E. (2021). Pengaruh Tax Avoidance Terhadap Utang Pt Garuda Indonesia Periode 2014 – 2019 Yang Terdaftar Di BEI. Ekonomis. 14, 1a. DOI:https://doi.org/10.58303/jeko.v14i1a.2503.
Heidy, M., & Ngadiman. (2021). Pengaruh Ukuran Perusahaan, Multinational Dan Thin Capitalization Terhadap Tax Avoidance Dalam Perusahaan Manufaktur Yang Terdaftar Dalam BEI Pada Tahun 2015-2019. Jurnal Multiparadigma Akuntansi, 3 No. 2, 578–587.
Illahi, I., Sumarnia, N., & Maiza, Z. (2022). Transfer pricing and tax avoidance: Moderating role of audit quality. Journal of Islamic Finance and Accounting, 5 No 2, 89–97.
Irawan, F., & Ulinnuha, I. A. (2022). Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets. Jurnal Dinamika Akuntansi Dan Bisnis, 9 (1). https://doi.org/https://dx.doi.org/10.24815/JDAB.V9I1.23217.
Mulyadi. (2011). Auditing (6th ed.). Jakarta: Salemba Empat.
Pernyataan Standar Akuntansi Keuangan (PSAK) 19, Revisi Tahun 2009 Tentang Aset Tidak Berwujud.
Rizky Nurdiansyah, & Masripah. (2023). Factors causing tax avoidance practices in multinational companies: Evidence from Indonesia. International Journal of Research in Business and Social Science (2147- 4478), 12(3), 391–398. https://doi.org/10.20525/ijrbs.v12i3.2565.
Salwah, S., & Herianti, E. (2019). Pengaruh Aktivitas Thin Capitalization Terhadap Penghindaran Pajak. JRB-Jurnal Riset Bisnis, 3(1), 30–36. https://doi.org/10.35592/jrb.v3i1.978.
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Supriyati, S., Murdiawti, D., & Prananjaya, P. (2021). Determinants of transfer pricing decision at manufacturing companies of Indonesia. International Journal of Research in Business and Social Science. https://doi.org/https://doi.org/10.20525/ijrbs.v10i3.1118.
Suqih, L.R., & Jasman. (2018). Profit Shifting and Tax Haven Utilization: Evidence from Indonesia. Russian Journal of Agricultural and Socio-Economic Sciences, 11(83).
Turwanto, & Alfan, F. A. (2022). Pengaruh Income Shifting Incentives Dan Penggunaan Auditor Terhadap Penghindaran Pajak. Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, 4(1), 43–62.
Wijaya, P. A., & Chen, M. (2022). Pengaruh Transfer Pricing, Intangible Assets, Dan Multinationality Terhadap Pemanfaatan Suaka Pajak (Tax Haven). Jurnal Informasi Akuntansi, 1.
Y.-N. Lin, & C.-H. (2010). Chang Consistent modeling of S&P 500 and VIX derivatives. Journal of Economic Dynamics and Control, 34 (11), pp. 2302-2319.
Zoebar, M. K. Y., & Miftah, D. (2020). Pengaruh Corporate Social Responsibility, Capital Intensity Dan Kualitas Audit Terhadap Penghindaran Pajak. Jurnal Magister Akuntansi Trisakti, 7(1), 25–40. https://doi.org/10.25105/jmat.v7i1.6315.
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Published
2024-01-29
How to Cite
Muhammad Yasykur Aminullah, Murtanto Murtanto, & Aqamal Haq. (2024). Pengaruh Thin Capitalization, Transfer Pricing Aggresiveness, Multinationality, Besaran Aset Tak Berwujud Dan Pemilihan Auditor Terhadap Penghindaran Pajak Pada Perusahaan Indeks Idxnoncyc. Jurnal Mutiara Ilmu Akuntansi, 2(1), 385–403. https://doi.org/10.55606/jumia.v2i1.2776
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