Pengaruh Kompensasi Manajemen, Preferensi Risiko Eksekutif, dan Transfer Pricing terhadap Tax Avoidance
DOI:
https://doi.org/10.37481/jmeb.v6i3.2364Keywords:
Management Compensation, Executive Risk Preference, Transfer Pricing, Tax AvoidanceAbstract
This study aims to obtain empirical evidence regarding the effect of management compensation, executive risk preference, and transfer pricing on tax avoidance. This study employs a quantitative approach using secondary data obtained from the annual reports and sustainability reports of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) through www.idx.co.id and the official websites of the respective sample companies during the 2020–2024 period. The sample was selected using a purposive sampling method based on the criteria that the companies published complete financial statements, provided data required for the research, and were not delisted during the observation period. Based on these criteria, 16 companies were selected, resulting in a total of 80 observations. The data were analyzed using panel data regression with EViews 13 software. The results indicate that management compensation, executive risk preference, and transfer pricing simultaneously affect tax avoidance. Partially, management compensation has no effect on tax avoidance. Meanwhile, executive risk preference has a significant effect on tax avoidance. In addition, transfer pricing has a significant effect on tax avoidance. The findings indicate that managerial risk characteristics and related-party transaction intensity are more closely associated with tax avoidance than the magnitude of management compensation in the observed companies.
References
Apriliani, L., & Wulandari, S. (2023). Pengaruh koneksi politik, kepemilikan manajerial dan pertumbuhan penjualan terhadap penghindaran pajak. J-MAS (Jurnal Manajemen dan Sains), 8(1), 40–48.
Asih, W. Y., & Aprilia, E. A. (2024). Pengaruh Preferensi Risiko Eksekutif, Financial Distress, dan Transfer Pricing, Terhadap Tax Avoidance pada Perusahaan Sektor Consumer Non Cyclical di Bursa Efek Indonesia Tahun 2018-2022. JAMPARING: Jurnal Akuntansi Manajemen Pariwisata Dan Pembelajaran Konseling, 2(2), 685–697. https://doi.org/10.57235/jamparing.v2i2.3068
Audri, A. N. (2024). Pengaruh transfer pricing dan komisaris independen terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. JURNAL ECONOMINA, 3(12), 1013–1027.
Kurniawan, N. B. H., & Trisnawati, R. (2019). Analisis pengaruh kompensasi eksekutif, kepemilikan saham eksekutif, preferensi risiko eksekutif, dan koneksi politik terhadap penghindaran pajak perusahaan (tax avoidance). Seminar Nasional dan Call for Paper Paradigma Pengembangan Ekonomi Kreatif di Era 4.0, 1(1), 133–148.
Darma, S. S. (2021). Pengaruh Kompensasi Manajemen, Umur Perusahaan Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak. Jurnal Disrupsi Bisnis, 4(2), 118. https://doi.org/10.32493/drb.v4i2.9551
Dewi, G. K., Hardaningrum, A. D. N., Utami, S., & Pandu Adi Cakranegara. (2022). The Effect of CSR, Executive Risk Preference, and Company Size on Tax Avoidance in Financial Institutions in Indonesia. Daengku: Journal of Humanities and Social Sciences Innovation, 2(4), 466–471. https://doi.org/10.35877/454ri.daengku1103
Kartika, Y., Putra, A. E., & Najib, M. (2023). Pengaruh Intensitas Aset Tetap Dan Preferensi Risiko Eksekutif Terhadap Tax Avoidance Pada Sektor Pertambangan Di BEI. Emilda, 611–622. https://jurnal.univpgri-palembang.ac.id/index.php/Ekonomika/index
Khubaidah, N. (2023). Pengaruh karakteristik perusahaan, kepemilikan perusahaan, dan karakter eksekutif terhadap penghindaran pajak (tax avoidance) [Skripsi, Universitas Nahdlatul Ulama Indonesia].
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh profitabilitas, leverage, ukuran perusahaan, dan sales growth terhadap tax avoidance. Jurnal Akuntansi Trisakti, 7(1), 127–138..
Organisation for Economic Co-operation and Development (OECD). (2024). Survei ekonomi OECD Indonesia 2024. OECD Publishing.
Pucantika, W. (2022). Pengaruh Kompensasi Manajemen, Profitabilitas, Capital Intensity, dan Leverage Terhadap Tax Avoidance. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 15(1), 14–24. https://doi.org/10.51903/kompak.v15i1.587
Putri, L., & Pratiwi, A. P. (2022). Pengaruh Intensitas Modal, Inventory Intensity Dan Transfer Pricing Terhadap Tax Avoidance. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 7(4), 555–563. https://doi.org/10.24815/jimeka.v7i4.21400
Putri, R. N., & Setiawati, E. (2021). Pengaruh Kompensasi Manajemen Terhadap Tax Avoidance Dengan Moderasi Diversifikasi Gender Direksi Dan Preferensi Risiko Eksekutif Perusahaan di Indonesia (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). Proceeding Seminar Nasional & Call For Papers, 4(1), 675–686.
Ramadhan, F., & Kurnia, S. (2021). Pengaruh preferensi risiko eksekutif, intensitas aset tetap, dan transfer pricing terhadap tax avoidance. E-Proceeding of Management, 8(2), 1093–1100.
Setya, I., Emi, N., & Nurul, R. (2023). Pengaruh Transfer Pricing Terhadap Penghindaran Pajak (Studi Pada Perusahaan Sektor Industri Barang Konsumen Primer Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021). Simposium Nasional Perpajakan, 2(1), 1–15.
