Executive Characteristics: The Effect of Accounting Conservatism, Financial Distress, Transfer Pricing on Tax Avoidance
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https://doi.org/10.24843/EJA.2025.v35.i01.p05
Abstrak
This study examines the moderating role of executive characteristics in the relationship between accounting conservatism, financial distress, transfer pricing, and tax avoidance. The research utilizes secondary data obtained from the financial statements of companies operating in the Basic Industry and Chemical manufacturing sectors listed on the Indonesia Stock Exchange from 2019 to 2023. The analysis is conducted using moderated regression analysis. The findings indicate that accounting conservatism and transfer pricing do not have a significant effect on tax avoidance, whereas financial distress exhibits a negative relationship with tax avoidance. Furthermore, executive characteristics do not moderate the relationship between accounting conservatism or transfer pricing and tax avoidance. However, executive characteristics positively moderate the relationship between financial distress and tax avoidance.
Keywords: Tax Avoidance; Conservatisme Accounting; Financial Distress; Transfer Pricing, Executive Characteristics.
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Referensi
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Annuar, H. A., Salihu, I. A., & Obid, S. N. S. (2014). Corporate Ownership, Governance and Tax Avoidance: An Interactive Effects. Procedia - Social and Behavioral Sciences, 164(August), 150–160. https://doi.org/10.1016/j.sbspro.2014.11.063
Anugerah, G., Eva Herianti, & Sabaruddin. (2022). Property dan Real Estate Pengaruh Financial Distress dan Intensitas Aset Tetap terhadap Tax Avoidance, Peran Good Corporate Governance Sebagai Pemoderasi. JRB-Jurnal Riset Bisnis, 5(2), 190–207. https://doi.org/10.35814/jrb.v5i2.2327
Apriyani, D., & Muhyarsyah. (2021). The Effect of Transfer Pricing, Foreign Ownership on Tax Avoidance with Corporate Social Responsibility (CSR) as a Moderated Variables. International Journal of Business, Economics and Law, 24(2), 29–38. https://ijbel.com/wp-content/uploads/2021/03/IJBEL24-541.pdf
Ariff, A., Wan Ismail, W. A., Kamarudin, K. A., & Mohd Suffian, M. T. (2023). Financial distress and tax avoidance: the moderating effect of the COVID-19 pandemic. Asian Journal of Accounting Research, 8(3), 279–292. https://doi.org/10.1108/AJAR-10-2022-0347
Armstrong, C. S., Blouin, J. L., Jagolinzer, A. D., & Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1–17. https://doi.org/https://doi.org/10.1016/j.jacceco.2015.02.003
Choi, J., & Park, H. (2022). Tax Avoidance, Tax Risk, and Corporate Governance: Evidence from Korea. Sustainability (Switzerland), 14(1). https://doi.org/10.3390/su14010469
Chung, S. G., Goh, B. W., Lee, J., & Shevlin, T. (2018). Corporate Tax Aggressiveness and Insider Trading. Contemporary Accounting Research, 36(1), 230–258. https://doi.org/https://doi.org/10.1111/1911-3846.12422
Curry, K., & Fikri, I. Z. (2023). Determinan Financial Distress, Thin Capitalization, Karakteristik Eksekutif, Dan Multinationality Terhadap Praktik Tax Avoidance Pada Perusahaan Properti Dan Real Estate. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 18(1), 1–18. https://doi.org/10.25105/jipak.v18i1.12396
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Kalra, A., & Afzal, M. N. I. (2023). Transfer pricing practices in multinational corporations and their effects on developing countries’ tax revenue: a systematic literature review. International Trade, Politics and Development, 7(3), 172–190. https://doi.org/10.1108/itpd-04-2023-0011
Kramarova, K. (2021). Transfer Pricing and Controlled Transactions in Connection with Earnings Management and Tax Avoidance. SHS Web of Conferences, 92, 02031. https://doi.org/10.1051/shsconf/20219202031
Kurniasih, L., Yusri, Y., Kamarudin, F., & Hassan, A. F. S. (2023). The role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven? Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2022.2159747
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Maulana, M., Marwa, T., & Wahyudi, T. (2018). The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables. Modern Economics, 11(1), 122–128. https://doi.org/10.31521/modecon.v11(2018)-20
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, 5, 282–287. https://www.ajhssr.com/wp-content/uploads/2021/06/ZL2156282287.pdf
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Pramudito, B. W., & Sari, M. M. R. (2015). Pengaruh Konservatisme Akuntansi, Kepemilikan Manajerial Dan Ukuran Dewan Komisaris Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 13(3), 737–752. https://journal.unesa.ac.id/index.php/aj/article/download/28091/12218/115506
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Rani, P. (2017). Pengaruh Ukuran Perusahaan, Financial Distress, Komite Audit, dan Komisaris Independen Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Akuntansi Dan Keuangan, 6(2), 221–241. https://doi.org/10.25134/equi.v19i01.5032
Rohmah, V. A., & Romadhon, F. (2023). Apakah Karakter Eksekutif Memoderasi Hubungan Antara Thin Capitalization, Transfer Pricing, Financial Distress dan Penghindaran Pajak? Jurnal Akademi Akuntansi, 6(3), 419–438. https://doi.org/10.22219/jaa.v6i3.24069
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Sihono, A., & Febyansyah, A. (2023). Tax Avoidance dan Tax Risk: Peran Moderasi dari Corporate Governance. Reviu Akuntansi Dan Bisnis Indonesia, 7(1), 1–16. https://doi.org/10.18196/rabin.v7i1.16631
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Annuar, H. A., Salihu, I. A., & Obid, S. N. S. (2014). Corporate Ownership, Governance and Tax Avoidance: An Interactive Effects. Procedia - Social and Behavioral Sciences, 164(August), 150–160. https://doi.org/10.1016/j.sbspro.2014.11.063
Anugerah, G., Eva Herianti, & Sabaruddin. (2022). Property dan Real Estate Pengaruh Financial Distress dan Intensitas Aset Tetap terhadap Tax Avoidance, Peran Good Corporate Governance Sebagai Pemoderasi. JRB-Jurnal Riset Bisnis, 5(2), 190–207. https://doi.org/10.35814/jrb.v5i2.2327
Apriyani, D., & Muhyarsyah. (2021). The Effect of Transfer Pricing, Foreign Ownership on Tax Avoidance with Corporate Social Responsibility (CSR) as a Moderated Variables. International Journal of Business, Economics and Law, 24(2), 29–38. https://ijbel.com/wp-content/uploads/2021/03/IJBEL24-541.pdf
Ariff, A., Wan Ismail, W. A., Kamarudin, K. A., & Mohd Suffian, M. T. (2023). Financial distress and tax avoidance: the moderating effect of the COVID-19 pandemic. Asian Journal of Accounting Research, 8(3), 279–292. https://doi.org/10.1108/AJAR-10-2022-0347
Armstrong, C. S., Blouin, J. L., Jagolinzer, A. D., & Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1–17. https://doi.org/https://doi.org/10.1016/j.jacceco.2015.02.003
Choi, J., & Park, H. (2022). Tax Avoidance, Tax Risk, and Corporate Governance: Evidence from Korea. Sustainability (Switzerland), 14(1). https://doi.org/10.3390/su14010469
Chung, S. G., Goh, B. W., Lee, J., & Shevlin, T. (2018). Corporate Tax Aggressiveness and Insider Trading. Contemporary Accounting Research, 36(1), 230–258. https://doi.org/https://doi.org/10.1111/1911-3846.12422
Curry, K., & Fikri, I. Z. (2023). Determinan Financial Distress, Thin Capitalization, Karakteristik Eksekutif, Dan Multinationality Terhadap Praktik Tax Avoidance Pada Perusahaan Properti Dan Real Estate. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 18(1), 1–18. https://doi.org/10.25105/jipak.v18i1.12396
Dang, V. C., & Tran, X. H. (2021). The impact of financial distress on tax avoidance: An empirical analysis of the Vietnamese listed companies. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1953678
Elena, M. (2024). Sri Mulyani: Tax Ratio Indonesia Masih Rendah Dibanding Negara Asean dan G20. Bisnis.Com. https://ekonomi.bisnis.com/read/20240305/259/1746816/sri-mulyani-tax-ratio-indonesia-masih-rendah-dibanding-negara-asean-dan-g20
Ellyanti, R. S., & Suwarti, T. (2022). Analisis Pengaruh Konservatisme Akuntansi, Corporate Governance, dan Sales Growth Terhadap Tax Avoidance (Studi Terhadap Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2018-2020). Equilibrium: Jurnal Penelitian Pendidikan Dan Ekonomi, 19(01), 118–128. https://doi.org/10.25134/equi.v19i01.5032
Fadhila, N., & Andayani, S. (2022). Pengaruh Financial Distress, Profitabilitas, dan Leverage terhadap Tax Avoidance. Owner, 6(4), 3489–3500. https://doi.org/10.33395/owner.v6i4.1211
Julianty, I., Ulupui, I. G. K. A., & Nasution, H. (2023). Pengaruh Financial Distress Dan Capital Intensity Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Pemoderasi. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 18(2), 257–280. https://doi.org/10.25105/jipak.v18i2.17171
Kalbuana, N., Taqi, M., Uzliawati, L., & Ramdhani, D. (2023). CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2167550
Kalra, A., & Afzal, M. N. I. (2023). Transfer pricing practices in multinational corporations and their effects on developing countries’ tax revenue: a systematic literature review. International Trade, Politics and Development, 7(3), 172–190. https://doi.org/10.1108/itpd-04-2023-0011
Kramarova, K. (2021). Transfer Pricing and Controlled Transactions in Connection with Earnings Management and Tax Avoidance. SHS Web of Conferences, 92, 02031. https://doi.org/10.1051/shsconf/20219202031
Kurniasih, L., Yusri, Y., Kamarudin, F., & Hassan, A. F. S. (2023). The role of country by country reporting on corporate tax avoidance: Does it effective for the tax haven? Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2022.2159747
Madia, E., Khaddafi, M., Yunina, Y., & Arliansyah, A. (2023). Pengaruh Konservatisme Akuntansi, Corporate Governance (Kepemilikan Institusional Dan Komisaris Independen) Dan Capital Intensity Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Jasa Non Keuangan Yang Terdaftar Di BEI Tahun 2017-2021. In Jurnal Akuntansi Malikussaleh (JAM) (Vol. 2, Issue 1, p. 29). https://doi.org/10.29103/jam.v2i1.10594
Mahardhika, D., & Surjandari, D. A. (2022). The Effect of Related Party Transaction, Financial Distress, and Firm Size on Tax Avoidance with Earnings Management as Intervening Variable. Journal of Economics, Finance and Accounting Studies, 4(3), 01–11. https://doi.org/10.32996/jefas.2022.4.3.1
Maulana, M., Marwa, T., & Wahyudi, T. (2018). The Effect of Transfer Pricing, Capital Intensity and Financial Distress on Tax Avoidance with Firm Size as Moderating Variables. Modern Economics, 11(1), 122–128. https://doi.org/10.31521/modecon.v11(2018)-20
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, 5, 282–287. https://www.ajhssr.com/wp-content/uploads/2021/06/ZL2156282287.pdf
Nadhifah, M., & Arif, A. (2020). Transfer Pricing, Thin Capitalization, Financial Distress, Earning Management, dan Capital Intensity Terhadap Tax Avoidance Dimoderasi oleh Sales Growth. In Jurnal Magister Akuntansi Trisakti (Vol. 7, Issue 2, pp. 145–170). https://doi.org/10.25105/jmat.v7i2.7731
Nurcholis, H., Puji, E. A., Endah, W. C., & Erna, W. (2021). the Effect of Financial Distress and Accounting Conservatism on Tax Avoidance With Leverage As Moderating Variable. Russian Journal of Agricultural and Socio-Economic Sciences, 119(11), 81–86. https://doi.org/10.18551/rjoas.2021-11.09
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
Park, S. (2018). Related party transactions and Tax avoidance of business groups. Sustainability (Switzerland), 10(10). https://doi.org/10.3390/su10103571
Pramudito, B. W., & Sari, M. M. R. (2015). Pengaruh Konservatisme Akuntansi, Kepemilikan Manajerial Dan Ukuran Dewan Komisaris Terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 13(3), 737–752. https://journal.unesa.ac.id/index.php/aj/article/download/28091/12218/115506
Pratiwi, D. K., & Djajanti, A. (2022). Pengaruh Konservatisme Akuntani dan Financial Distress Terhadap Penghindaran Pajak Dengan Karakteristik Eksekutif Sebagai Variabel Moderasi. Jurnal Riset Perbankan, Manajemen, Dan Akuntansi, 5(2), 155. http://www.jrpma.sps-perbanas.ac.id/index.php/jrpma/article/view/92
Pratomo, D., & Triswidyaria, H. (2021). Pengaruh transfer pricing dan karakter eksekutif terhadap tax avoidance. Jurnal Akuntansi Aktual, 8(1), 39–50. https://doi.org/10.17977/um004v8i12021p039
Purwantini, H. (2017). Minimizing Tax Avoidance by Using Conservatism Accounting Through Book Tax Differences. International Journal of Research in Business and Social Science (2147- 4478), 6(5), 55–67. https://doi.org/10.20525/ijrbs.v6i5.765
Putra, P. D., Zainal, A., Thohiri, R., & Harahap, K. (2019). Factors Affecting Tax Avoidance in Indonesia and Singapore Practices: a View From Agency Theory. Labuan Bulletin of International Business and Finance (LBIBF), 17(2), 24–40. https://doi.org/10.51200/lbibf.v17i2.2537
Rani, P. (2017). Pengaruh Ukuran Perusahaan, Financial Distress, Komite Audit, dan Komisaris Independen Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Akuntansi Dan Keuangan, 6(2), 221–241. https://doi.org/10.25134/equi.v19i01.5032
Rohmah, V. A., & Romadhon, F. (2023). Apakah Karakter Eksekutif Memoderasi Hubungan Antara Thin Capitalization, Transfer Pricing, Financial Distress dan Penghindaran Pajak? Jurnal Akademi Akuntansi, 6(3), 419–438. https://doi.org/10.22219/jaa.v6i3.24069
Sa’ad, H. N., Abubakar, Z., & Salami, S. (2023). Accounting Conservatism and Corporate Tax Avoidance. International Journal of Banking and Finance, 18(1), 51–66. https://doi.org/10.32890/ijbf2023.18.1.3
Santoso, Y. I. (2020). Dirjen Pajak angkat bicara soal kerugian Rp 68,7 triliun dari penghindaran pajak. Nasional Kontan. https://nasional.kontan.co.id/news/dirjen-pajak-angkat-bicara-soal-kerugian-rp-687-triliun-dari-penghindaran-pajak
Saputra, J., & Purwatiningsih. (2022). Pengaruh Pertumbuhan Penjualan, Konservatisme Akuntansi, Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 5(4), 951–960. https://doi.org/10.37481/sjr.v5i4.570
Sari, D. K., Utama, S., & Rossieta, H. (2017). Tax Avoidance, Related Party Transactions, Corporate Governance and the Corporate Cash Dividend Policy. Journal of Indonesian Economy and Business, 32(3), 190. https://doi.org/10.22146/jieb.28658
Sihono, A., & Febyansyah, A. (2023). Tax Avoidance dan Tax Risk: Peran Moderasi dari Corporate Governance. Reviu Akuntansi Dan Bisnis Indonesia, 7(1), 1–16. https://doi.org/10.18196/rabin.v7i1.16631
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2025-01-30
##submission.howToCite##
HONORRIS, Prasetyo; TRISNAWATI, Estralita; SRIWATI, Sriwati.
Executive Characteristics: The Effect of Accounting Conservatism, Financial Distress, Transfer Pricing on Tax Avoidance.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 1, jan. 2025.
ISSN 2302-8556.
Tersedia pada: <https://ojs.unud.ac.id./index.php/akuntansi/article/view/120954>. Tanggal Akses: 21 apr. 2025
doi: https://doi.org/10.24843/EJA.2025.v35.i01.p05.
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