Febriana Wulandari (1), Herman Ernandi (2)
Background: Tax avoidance remains a critical concern in fiscal policy, as taxpayers seek to minimize tax obligations through strategies that often comply with legal frameworks.Specific Background: Among these strategies, transfer pricing, capital intensity, leverage, and liquidity are frequently cited as potential determinants, though empirical findings remain mixed. Knowledge Gap: Prior research has yet to fully explore the moderating role of firm size in the relationship between these variables and tax avoidance.Aim: This study investigates the influence of transfer pricing, leverage, liquidity, and capital intensity on tax avoidance, with firm size as a moderating variable. Results: Findings reveal that leverage and liquidity significantly affect tax avoidance, while transfer pricing and capital intensity show no direct effect. Firm size moderates the effect of transfer pricing, liquidity, and capital intensity on tax avoidance, but not the effect of leverage. Novelty: The integration of firm size as a moderator offers new insights into the conditional impact of financial and operational factors on tax avoidance behavior. Implications: These results contribute to the literature by highlighting firm-specific characteristics in tax planning strategies and can inform regulatory policy to better address aggressive tax practices.
Highlights:
Examines key financial factors influencing corporate tax avoidance.
Identifies firm size as a moderating variable in specific relationships.
Offers empirical evidence to guide tax policy and future research.
Keywords: Transfer Pricing, Tax Avoidance, Firm Size, Leverage, Capital Intensity
S. A. W. Saputra dan M. Suwandi, “Pengaruh Leverage dan Capital Intensity terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi (Studi pada Perusahaan Tambang yang Terdaftar di Bursa Efek Indonesia Tahun 2017–2019),” Islamic Accounting and Finance Review (ISAFIR), vol. 1, no. 2, 2020, doi: 10.32670/fairvalue.v5i2.2121.
S. B. Kristanto, Perencanaan dan Pemeriksaan Pajak. 2022.
I. V. R. Hutapea dan V. Herawaty, “Pengaruh Manajemen Laba, Leverage dan Profitabilitas terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi,” Prosiding Seminar Nasional Pakar, pp. 1–10, 2020, doi: 10.25105/pakar.v0i0.6840.
S. R. Dewi, Buku Ajar Akuntansi Manajemen. 2020, doi: 10.21070/2020/978-623-6833-82-7.
R. S. M. H. Chrisandy, “Pengaruh Transfer Pricing, Beban Pajak Tangguhan terhadap Penghindaran Pajak pada Perusahaan Sektor Kimia,” Syntax Idea, vol. 4, no. 5, pp. 2003–2005, Mei 2022.
R. Dewi et al., “Pengaruh Thin Capitalization dan Transfer Pricing terhadap Penghindaran Pajak,” Jurnal Ekonomi dan Bisnis, vol. 4, pp. 342–353, 2023.
E. Sujannah, “Leverage, Kepemilikan Institusional, dan Transfer Pricing, Penghindaran Pajak: Profitabilitas sebagai Variabel Moderasi,” Jurnal Literasi Akuntansi, vol. 1, no. 1, pp. 66–74, 2021, doi: 10.55587/jla.v1i1.3.
E. Siswanto, Buku Ajar Manajemen Keuangan Dasar. 2021.
A. D. Haryanti, “Pengaruh Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan terhadap Tax Avoidance,” Ekonomi, Keuangan, Investasi dan Syariah, vol. 3, no. 2, pp. 163–168, 2021, doi: 10.47065/ekuitas.v3i2.1106.
M. Q. Maria dan Amin, “Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Sales Growth terhadap Tax Avoidance,” Jurnal Ekonomi dan Akuntansi, vol. 0832, pp. 127–138, 2020.
Y. Mulyati et al., “Effect of Profitability, Leverage and Company Size on Tax Avoidance,” International Journal of Innovation, Creativity and Change, vol. 6, no. 8, pp. 26–35, 2019.
D. Amiludin, “Pengaruh Profitabilitas, Leverage dan Kepemilikan Institusional terhadap Tax Avoidance,” Prosiding FRIMA, vol. 10, no. 3, pp. 99–112, 2022, doi: 10.55916/frima.v0i3.283.
I. N. Hanifah, “Corporate Governance, Likuiditas, Tax Avoidance: Ukuran Perusahaan sebagai Variabel Moderasi,” Jurnal Literasi Akuntansi, vol. 2, no. 1, pp. 1–14, 2022, doi: 10.55587/jla.v2i1.5.
A. C. Ramanata, “Pengaruh Leverage, Profitabilitas dan Likuiditas terhadap Tax Avoidance,” Global Accounting: Jurnal Akuntansi, vol. 1, no. 2, pp. 39–48, 2022.
A. N. Fatimah et al., “Pengaruh Company Size, Profitabilitas, Leverage, Capital Intensity dan Likuiditas terhadap Tax Avoidance,” Ekombis Review: Jurnal Ilmiah Ekonomi dan Bisnis, vol. 9, no. 1, pp. 107–118, 2021, doi: 10.37676/ekombis.v9i1.1269.
K. Faizah, “Corporate Governance, Profitabilitas, Leverage dan Penghindaran Pajak: Ukuran Perusahaan sebagai Variabel Moderasi,” Jurnal Sosial Ekonomi Bisnis, vol. 2, no. 1, pp. 15–26, 2022, doi: 10.55587/jseb.v2i1.31.
K. Nabila dan A. Kartika, “Pengaruh Capital Intensity dan Komisaris Independen terhadap Penghindaran Pajak,” Ekonomis: Jurnal Ekonomi dan Bisnis, vol. 7, no. 1, p. 591, 2023, doi: 10.33087/ekonomis.v7i1.746.
A. A. Putri, “Tax Avoidance melalui Ukuran Perusahaan sebagai Variabel Moderasi,” Jurnal Business and Economic UPI YPTK, vol. 5, no. 1, pp. 1–11, 2020, doi: 10.35134/jbeupiyptk.v5i1.93.
N. Amiah, “Profitabilitas, Intensitas Modal dan Penghindaran Pajak,” Jurnal Literasi Akuntansi, vol. 2, no. 1, pp. 63–73, 2022, doi: 10.55587/jla.v2i1.13.
N. S. Wati et al., “Analisis Kinerja Keuangan terhadap Return Saham,” Jurnal EMBA, vol. 10, no. 3, p. 466, 2022, doi: 10.35794/emba.v10i3.41854.
V. Komara et al., “Pengaruh Transfer Pricing, Corporate Governance, CSR, dan Capital Intensity terhadap Penghindaran Pajak,” Jurnal Kewarganegaraan, vol. 6, no. 2, pp. 4900–4916, 2022. [Online]. Available: https://journal.upy.ac.id/index.php/pkn/article/view/4046/pdf
M. G. Prasetyo et al., “The Effect of Profitability, Transfer Pricing and Liquidity on Tax Avoidance,” Jurnal Akunida, vol. 8, no. 1, pp. 14–24, 2022.
S. Wijaya dan H. Hidayat, “Pengaruh Manajemen Laba dan Transfer Pricing terhadap Penghindaran Pajak,” Bina Ekonomi, vol. 25, no. 2, pp. 155–173, 2022, doi: 10.26593/be.v25i2.5331.61-79.
R. Hasibuan dan C. C. Gultom, “Pengaruh Praktik Transfer Pricing terhadap Pemanfaatan Peluang Penghindaran Pajak,” Jurnal Tekesnos, vol. 3, no. 2, pp. 88–96, 2021. [Online]. Available: http://e-journal.sari-mutiara.ac.id/index.php/tekesnos/article/view/2402
J. Gultom, “Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Tax Avoidance,” JABI (Jurnal Akuntansi Berkelanjutan Indonesia), vol. 4, no. 2, p. 239, 2021, doi: 10.32493/jabi.v4i2.y2021.p239-253.
D. Adriani dan A. Juliandi, “Pengaruh Likuiditas dan Leverage terhadap Penghindaran Pajak,” Jurnal Riset Akuntansi dan Bisnis, vol. 20, no. 1, pp. 16–22, 2020.
I. Puspita, “Pengaruh Perputaran Persediaan, Capital Intensity, dan Leverage terhadap Tax Avoidance,” Jurnal Akuntansi dan Keuangan, vol. 5, no. 2, pp. 1186–1194, 2022.
N. Aulia dan D. Purwasih, “Pengaruh Kepemilikan Institusional dan Capital Intensity terhadap Tax Avoidance,” Jurnal Revenue: Jurnal Ilmiah Akuntansi, vol. 3, no. 2, pp. 395–405, 2022, doi: 10.46306/rev.v3i2.156.
L. Lutfitriyah dan S. Anwar, “Determinan Tax Avoidance dengan Firm Size sebagai Variabel Moderasi,” Seminar Nasional Akuntansi dan Paper (SENAPAN), vol. 1, no. 1, pp. 485–496, 2021.
S. Suyanto et al., “Harga Transfer, Kesulitan Keuangan, Manajemen Laba, dan Penghindaran Pajak,” Jurnal Akuntansi Dewantara, vol. 6, no. 3, pp. 88–101, 2022. [Online]. Available: https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/13327
S. Suyanto dan T. Kurniawati, “Profitabilitas, Pertumbuhan Penjualan, Leverage, Penghindaran Pajak,” Jurnal Manajemen Terapan dan Keuangan, vol. 11, no. 4, pp. 820–832, 2022, doi: 10.22437/jmk.v11i04.16725.
A. Rahmadian et al., “Pengaruh Profitabilitas, Likuiditas, dan Good Corporate Governance terhadap Penghindaran Pajak,” Publikasi Riset Mahasiswa Akuntansi, vol. 4, no. 1, pp. 1–16, 2023.
A. Prabowo dan R. Sahlan, “Pengaruh Profitabilitas, Leverage, dan Capital Intensity terhadap Penghindaran Pajak,” Media Akuntansi Perpajakan, vol. 6, no. 2, pp. 55–74, 2022, doi: 10.52447/map.v6i2.5126.
P. D. Sugiyono, Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta, 2018.
D. Rahmawati dan D. A. Nani, “Pengaruh Profitabilitas, Ukuran Perusahaan, dan Tingkat Hutang terhadap Tax Avoidance,” Jurnal Akuntansi dan Keuangan, vol. 26, no. 1, pp. 1–11, 2021, doi: 10.23960/jak.v26i1.246.
Alfarizi et al., “Pengaruh Profitabilitas, Transfer Pricing, dan Manajemen Laba terhadap Tax Avoidance,” Jurnal Review Akuntansi, vol. 2, no. 1, pp. 898–917, 2021.
I. Julianty et al., “Pengaruh Financial Distress dan Capital Intensity terhadap Tax Avoidance,” Jurnal Informasi, Perpajakan, Akuntansi dan Keuangan Publik, vol. 18, no. 2, pp. 259–282, 2023.
T. Anggraeni dan R. M. Oktaviani, “Dampak Thin Capitalization, Profitabilitas, dan Ukuran Perusahaan terhadap Penghindaran Pajak,” Jurnal Akuntansi dan Pajak, vol. 21, no. 2, pp. 390–397, 2021, doi: 10.29040/jap.v21i02.1530.
S. Lumoly et al., “Pengaruh Likuiditas, Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan,” Jurnal EMBA, vol. 6, no. 3, pp. 1108–1117, 2018.
N. Putri dan M. S. Dwi, “Pengaruh Transfer Pricing dan Kepemilikan Asing terhadap Praktik Penghindaran Pajak,” Prosiding Seminar Nasional, no. 2615–2584, 2020.
D. Larosa, T. K. Hendra, dan W. Anita, “Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan dan Capital Intensity terhadap Penghindaran Pajak,” Jurnal Akuntansi dan Sistem Teknologi Informasi, vol. 5, no. 3, pp. 301–310, 2019.
D. E. Marlinda, K. H. Titisari, dan E. Masitoh, “Pengaruh GCG, Profitabilitas, Capital Intensity dan Ukuran Perusahaan terhadap Tax Avoidance,” Ekonomis: Journal of Economics and Business, vol. 4, no. 1, pp. 39–47, 2020, doi: 10.33087/ekonomis.v4i1.86.
L. Lutfitriyah dan S. Anwar, “Determinan Tax Avoidance dengan Firm Size sebagai Variabel Moderasi,” Seminar Nasional Akuntansi dan Call for Paper (SENAPAN), pp. 485–496, 2021.
I. Ghozali, Structural Equation Modeling: Metode Alternatif dengan Partial Least Squares (PLS), ed. 4. Semarang: Badan Penerbit Universitas Diponegoro, 2014.
C. Yuono dan D. Widyawati, “Pengaruh Perencanaan Pajak dan Corporate Governance terhadap Nilai Perusahaan,” Jurnal Ilmu dan Riset Akuntansi, vol. 5, no. 6, pp. 1–19, 2016.
Yudastio dan Kuswarak, Buku Ajar Akuntansi Manajemen. ISBN: 978-623-151-138-6, 2023.
M. R. Muzakki dan D. Darsono, “Pengaruh Corporate Social Responsibility dan Capital Intensity terhadap Penghindaran Pajak,” Diponegoro Journal of Accounting, vol. 4, no. 3, pp. 445–452, 2015.
M. Oktaviani dan A. Rosmaniar, “Pengaruh Ukuran Perusahaan dan Struktur Modal terhadap Nilai Perusahaan,” Balance Journal, vol. XVI, no. 1, Jan. 2019.