THE EFFECT OF ENVIRONMENTAL UNCERTAINTY AND TRANSFER PRICING ON TAX AVOIDANCE
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Mar 28, 2024
Keywords:
Environmental Uncertainty, Tax Avoidance, Transfer Pricing
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Abstract
The purpose of this study is to examine whether environmental uncertainty and transfer pricing affect manufacturing companies' tax avoidance on the Indonesia Stock Exchange (IDX). Using purposive sampling, 156 manufacturing companies from 2018 to 2021 were selected for this study's sample. Data are analyzed using linear regression using Eviews software version 12. This study implies that the average tax load carried by the sampled companies is modest. On the other hand, this study found that environmental uncertainty does not impact tax avoidance. Meanwhile, transfer pricing has a significant impact on tax avoidance. Most companies, while facing environmental uncertainty, are relatively proficient in upholding their performance, leading to solid earnings consistency without giving much consideration to the amount of taxes they will incur.
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Yopie, S., & Taniono, M. (2024). THE EFFECT OF ENVIRONMENTAL UNCERTAINTY AND TRANSFER PRICING ON TAX AVOIDANCE. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 5(1), 25-34. Retrieved from https://current.ejournal.unri.ac.id/index.php/jc/article/view/625
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This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
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References
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Anggraeni, T., & Oktaviani, R. M. (2021). Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak. Jurnal Akuntansi Dan Pajak, 21(02), 390–397. https://doi.org/10.29040/jap.v21i02.1530
Arieftiara, D., Utama, S., & Wardhani, R. (2017). Environmental uncertainty as a contingent factor of business strategy choice decision: Introducing an alternative measurement of uncertainty. Australasian Accounting, Business and Finance Journal, 11(4), 116–130. https://doi.org/10.14453/aabfj.v11i4.9
Arieftiara, D., Utama, S., Wardhani, R., & Rahayu, N. (2020). Contingent fit between business strategies and environmental uncertainty: The impact on corporate tax avoidance in Indonesia. Meditari Accountancy Research, 28(1), 139–167. https://doi.org/10.1108/MEDAR-05-2018-0338
Barid, F. M., & Wulandari, S. (2021). Praktik Penghindaran Pajak Sebelum dan Setelah Pandemi Covid – 19 di Indonesia. Jurnal Riset Akuntansi & Perpajakan (JRAP), 8(02), 68–74. https://doi.org/10.35838/jrap.2021.008.02.17
Barker, J., Asare, K., & Brickman, S. (2017). Transfer pricing as a vehicle in corporate tax avoidance. Journal of Applied Business Research, 33(1), 9–16. https://doi.org/10.19030/jabr.v33i1.9863
Dwi Laksono, D. G., & Firmansyah, A. (2020). the Role of Managerial Ability in Indonesia: Investment Opportunity Sets, Environmental Uncertainty, Tax Avoidance. Humanities & Social Sciences Reviews, 8(4), 1305–1318. https://doi.org/10.18510/hssr.2020.84123
Dwianika, A., & Ahmad, R. (2021). Tax Avoidance Practices in Indonesia: The Impact of Transfer Pricing, Profitability, and Institutional Ownership in Mining Companies. International Conference on Sustainable Innovation, August, 25–26. www.globalwitness.org
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. Accounting Review, 85(4), 1163–1189. https://doi.org/10.2308/accr.2010.85.4.1163
Fadillah, A. N., & Lingga, I. S. (2021). Pengaruh Transfer Pricing, Koneksi Politik dan Likuiditas Terhadap Agresivitas Pajak (Survey Terhadap Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2016-2019). Jurnal Akuntansi, 13(2), 332–343. https://doi.org/10.28932/jam.v13i2.4012
Farkhah Elfa, E., Ismaya Hasanudin, A., & Lestari, T. L. (2022). Transfer Pricing Policy: The Role of Taxes, Incentive Tunneling and Bonus Mechanism. Journal of Applied Business, Taxation and Economics Research, 1(6), 553–565. https://doi.org/10.54408/jabter.v1i6.101
Fernández-Rodríguez, E., & Martínez-Arias, A. (2012). Do business characteristics determine an effective tax rate? Chinese Economy, 45(6), 60–83. https://doi.org/10.2753/CES1097-1475450604
Herianti, E., & Chairina, S. W. (2019). Does Transfer Pricing Improve the Tax Avoidance through Financial Reporting Aggressiveness? KnE Social Sciences, 2019, 357–376. https://doi.org/10.18502/kss.v3i26.5387
Huang, H., Sun, L., & Zhang, J. (2017). Environmental uncertainty and tax avoidance. Advances in Taxation, 24, 83–124. https://doi.org/10.1108/S1058-749720170000024002
Is this what a ‘Golden Taxpayer’ looks like? Indonesian coal company and its investors feel the heat | Global Witness. (n.d.). Retrieved November 24, 2022, from https://www.globalwitness.org/en/blog/is-this-what-a-golden-taxpayer-looks-like-indonesian-coal-company-and-its-investors-feel-the-heat/
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Mawaddah, S. Z., & Darsono. (2022). Pengaruh Pengendalian Intrenal, Kepemilikan Keluarga, Dan Ketidakpastian Lingkungan Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019). Diponegoro Journal of Accounting, 11(2), 1–11.
Maxentia Tiwa, E., P.E. Saerang, D., & Z. Tirayoh, V. (2017). Pengaruh Pajak Dan Kepemilikan Asing Terhadap Penerapan Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2013-2015. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(2), 2666–2675. https://doi.org/10.35794/emba.v5i2.17105
McGuire, S. T., Omer, T. C., & Wilde, J. H. (2014). Investment opportunity sets, operating uncertainty, and capital market pressure: Determinants of investments in tax shelter activities? Journal of the American Taxation Association, 36(1), 1–26. https://doi.org/10.2308/atax-50599
Napitupulu, I. H., Situngkir, A., & Arfanni, C. (2020). Pengaruh Transfer Pricing dan Profitabilitas Terhadap Tax Avoidance. Kajian Akuntansi, 21(2), 126–141. https://doi.org/10.29313/ka.v21i2.6737
Nugroho, W. C. (2022). Peran Kualitas Audit pada pengaruh Transfer Pricing dan Capital Intensity terhadap Tax Avoidance. E-Jurnal Akuntansi, 32(6), 1578. https://doi.org/10.24843/eja.2022.v32.i06.p14
O’Donovan, J., Wagner, H. F., & Zeume, S. (2019). The Value of Offshore Secrets: Evidence from the Panama Papers. Review of Financial Studies, 32(11), 4117–4155. https://doi.org/10.1093/rfs/hhz017
Panjalusman, P. A., Nugraha, E., & Setiawan, A. (2018). Pengaruh Transfer Pricing Terhadap Penghindaran Pajak. Jurnal Pendidikan Akuntansi & Keuangan, 6(2), 105. https://doi.org/10.17509/jpak.v6i2.15916
Pradita, K. D., Hartono, A., & Mustoffa, A. F. (2019). Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, dan Komitmen Manajemen Terhadap Penerapan Transparansi Pelaporan Keuangan. Isoquant: Jurnal Ekonomi, Manajemen dan Akuntansi, 3(2), 87–100. http://studentjournal.umpo.ac.id/index.php/isoquant
Purnomo, H., & Eriandani, R. (2023). The Effect of Enviromental Uncertainty and Tax Avoidance: The Role of Managerial Ability in Emerging Country. Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi, 18(1), 72–82. https://doi.org/10.24269/ekuilibrium.v18i1.2023.pp72-82
Putri, N., & Mulyani, S. D. (2020). Pengaruh Transfer Pricing Dan Kepemilikan Asing Terhadap Praktik Penghindaran Pajak (Tax Avoidance)Dengan Pengungkapan Corporate Social Responsibility (Csr)Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar, 2015, 1–9. https://doi.org/10.25105/pakar.v0i0.6826
Ratu, M. K., & Siregar, S. V. (2019). Does Managerial Ability and Corporate Governance Mitigate Tax Avoidance Activities When Environmental Uncertainty is Considered? 101(Iconies 2018), 328–333. https://doi.org/10.2991/iconies-18.2019.66
Saptiani, A. D., & Fakhroni, Z. (2020). Pengaruh Volatilitas Penjualan, Volatilitas Arus Kas Operasi, dan Hutang Terhadap Persistensi Laba. Jurnal ASET (Akuntansi Riset), 12(1), 201–211. https://doi.org/10.17509/jaset.v12i1.23570
Septiani, D. H., Farida, I., Prawira, A., & Kustiawan, M. (2021). Transfer Pricing, A Tax Avoidance Tool (A Review of Literature). 2021, 395–403. https://doi.org/10.11594/nstp.2021.1044
Seviana, A. A., & Kristanto, A. B. (2020). Ketidakpastian Lingkungan dan Tendensi Agresivitas Pelaporan Keuangan versus Pajak: Efek Moderasi Kecakapan Manajerial. Jurnal Ilmiah Akuntansi, 10(1), 1–11. https://ejournal.undiksha.ac.id/index.php/JJA/article/view/24130
Stephanie, Sistomo, & Simanjuntak, R. P. (2017). Analisis Faktor-faktor Yang Mempengaruhi Keputusan Transfer Pricing pada Perusahaan Manufaktur di BEI. Fundamental Management Journal Online, 2(1), 63–69. http://ejournal.uki.ac.id/index.php/jm/article/view/1265
Syarendra, J. D., & Kristanto, A. B. (2020). Environmental Uncertainty, Managerial Ability and Tax Aggressiveness. Jurnal AKSI (Akuntansi Dan Sistem Informasi), 5(1), 30–36. https://doi.org/10.32486/aksi.v5i1.474
Tanujaya, K., & Vaustine, G. (2023). Pengaruh Penghindaran Pajak terhadap Keterlambatan Audit dengan Tipe Auditor sebagai Variabel Moderasi. Reviu Akuntansi Dan Bisnis Indonesia, 7(1), 17–33. https://doi.org/10.18196/rabin.v7i1.16556
Widiyantoro, C. S., & Sitorus, R. R. (2019). Pengaruh Transfer Pricing Dan Sales Growth Terhadap Tax Avoidance Dengan Profitabilitas Sebagai Variabel Moderating. Media Akuntansi Perpajakan, 4(2), 01–10. http://journal.uta45jakarta.ac.id/index.php/MAP%0APENGARUH
Wijaya, S., & Rahayu, F. D. (2021). Pengaruh Agresivitas Transfer Pricing, Penggunaan Negara Lindung Pajak, Dan Kepemilikan Institusional Terhadap Penghindaran Pajak. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 16(2), 245–264. https://doi.org/10.25105/jipak.v16i2.9257
Yuniarti, N., Sherly, E. N., & Sari, D. N. (2020). Pengaruh Kepemilikan Institusional Dan Dewan Komisaris Independen Terhadap Tax Avoidance Pada Perusahaan Lq-45 Yang Terdaftar Di Bei Periode 2015-2017. Jurnal Akuntansi, Keuangan Dan Teknologi Informasi Akuntansi, 1(1), 97–109. https://doi.org/10.36085/jakta.v1i1.827
Anggraeni, T., & Oktaviani, R. M. (2021). Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak. Jurnal Akuntansi Dan Pajak, 21(02), 390–397. https://doi.org/10.29040/jap.v21i02.1530
Arieftiara, D., Utama, S., & Wardhani, R. (2017). Environmental uncertainty as a contingent factor of business strategy choice decision: Introducing an alternative measurement of uncertainty. Australasian Accounting, Business and Finance Journal, 11(4), 116–130. https://doi.org/10.14453/aabfj.v11i4.9
Arieftiara, D., Utama, S., Wardhani, R., & Rahayu, N. (2020). Contingent fit between business strategies and environmental uncertainty: The impact on corporate tax avoidance in Indonesia. Meditari Accountancy Research, 28(1), 139–167. https://doi.org/10.1108/MEDAR-05-2018-0338
Barid, F. M., & Wulandari, S. (2021). Praktik Penghindaran Pajak Sebelum dan Setelah Pandemi Covid – 19 di Indonesia. Jurnal Riset Akuntansi & Perpajakan (JRAP), 8(02), 68–74. https://doi.org/10.35838/jrap.2021.008.02.17
Barker, J., Asare, K., & Brickman, S. (2017). Transfer pricing as a vehicle in corporate tax avoidance. Journal of Applied Business Research, 33(1), 9–16. https://doi.org/10.19030/jabr.v33i1.9863
Dwi Laksono, D. G., & Firmansyah, A. (2020). the Role of Managerial Ability in Indonesia: Investment Opportunity Sets, Environmental Uncertainty, Tax Avoidance. Humanities & Social Sciences Reviews, 8(4), 1305–1318. https://doi.org/10.18510/hssr.2020.84123
Dwianika, A., & Ahmad, R. (2021). Tax Avoidance Practices in Indonesia: The Impact of Transfer Pricing, Profitability, and Institutional Ownership in Mining Companies. International Conference on Sustainable Innovation, August, 25–26. www.globalwitness.org
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The effects of executives on corporate tax avoidance. Accounting Review, 85(4), 1163–1189. https://doi.org/10.2308/accr.2010.85.4.1163
Fadillah, A. N., & Lingga, I. S. (2021). Pengaruh Transfer Pricing, Koneksi Politik dan Likuiditas Terhadap Agresivitas Pajak (Survey Terhadap Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2016-2019). Jurnal Akuntansi, 13(2), 332–343. https://doi.org/10.28932/jam.v13i2.4012
Farkhah Elfa, E., Ismaya Hasanudin, A., & Lestari, T. L. (2022). Transfer Pricing Policy: The Role of Taxes, Incentive Tunneling and Bonus Mechanism. Journal of Applied Business, Taxation and Economics Research, 1(6), 553–565. https://doi.org/10.54408/jabter.v1i6.101
Fernández-Rodríguez, E., & Martínez-Arias, A. (2012). Do business characteristics determine an effective tax rate? Chinese Economy, 45(6), 60–83. https://doi.org/10.2753/CES1097-1475450604
Herianti, E., & Chairina, S. W. (2019). Does Transfer Pricing Improve the Tax Avoidance through Financial Reporting Aggressiveness? KnE Social Sciences, 2019, 357–376. https://doi.org/10.18502/kss.v3i26.5387
Huang, H., Sun, L., & Zhang, J. (2017). Environmental uncertainty and tax avoidance. Advances in Taxation, 24, 83–124. https://doi.org/10.1108/S1058-749720170000024002
Is this what a ‘Golden Taxpayer’ looks like? Indonesian coal company and its investors feel the heat | Global Witness. (n.d.). Retrieved November 24, 2022, from https://www.globalwitness.org/en/blog/is-this-what-a-golden-taxpayer-looks-like-indonesian-coal-company-and-its-investors-feel-the-heat/
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Mawaddah, S. Z., & Darsono. (2022). Pengaruh Pengendalian Intrenal, Kepemilikan Keluarga, Dan Ketidakpastian Lingkungan Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019). Diponegoro Journal of Accounting, 11(2), 1–11.
Maxentia Tiwa, E., P.E. Saerang, D., & Z. Tirayoh, V. (2017). Pengaruh Pajak Dan Kepemilikan Asing Terhadap Penerapan Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2013-2015. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(2), 2666–2675. https://doi.org/10.35794/emba.v5i2.17105
McGuire, S. T., Omer, T. C., & Wilde, J. H. (2014). Investment opportunity sets, operating uncertainty, and capital market pressure: Determinants of investments in tax shelter activities? Journal of the American Taxation Association, 36(1), 1–26. https://doi.org/10.2308/atax-50599
Napitupulu, I. H., Situngkir, A., & Arfanni, C. (2020). Pengaruh Transfer Pricing dan Profitabilitas Terhadap Tax Avoidance. Kajian Akuntansi, 21(2), 126–141. https://doi.org/10.29313/ka.v21i2.6737
Nugroho, W. C. (2022). Peran Kualitas Audit pada pengaruh Transfer Pricing dan Capital Intensity terhadap Tax Avoidance. E-Jurnal Akuntansi, 32(6), 1578. https://doi.org/10.24843/eja.2022.v32.i06.p14
O’Donovan, J., Wagner, H. F., & Zeume, S. (2019). The Value of Offshore Secrets: Evidence from the Panama Papers. Review of Financial Studies, 32(11), 4117–4155. https://doi.org/10.1093/rfs/hhz017
Panjalusman, P. A., Nugraha, E., & Setiawan, A. (2018). Pengaruh Transfer Pricing Terhadap Penghindaran Pajak. Jurnal Pendidikan Akuntansi & Keuangan, 6(2), 105. https://doi.org/10.17509/jpak.v6i2.15916
Pradita, K. D., Hartono, A., & Mustoffa, A. F. (2019). Pengaruh Tekanan Eksternal, Ketidakpastian Lingkungan, dan Komitmen Manajemen Terhadap Penerapan Transparansi Pelaporan Keuangan. Isoquant: Jurnal Ekonomi, Manajemen dan Akuntansi, 3(2), 87–100. http://studentjournal.umpo.ac.id/index.php/isoquant
Purnomo, H., & Eriandani, R. (2023). The Effect of Enviromental Uncertainty and Tax Avoidance: The Role of Managerial Ability in Emerging Country. Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi, 18(1), 72–82. https://doi.org/10.24269/ekuilibrium.v18i1.2023.pp72-82
Putri, N., & Mulyani, S. D. (2020). Pengaruh Transfer Pricing Dan Kepemilikan Asing Terhadap Praktik Penghindaran Pajak (Tax Avoidance)Dengan Pengungkapan Corporate Social Responsibility (Csr)Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar, 2015, 1–9. https://doi.org/10.25105/pakar.v0i0.6826
Ratu, M. K., & Siregar, S. V. (2019). Does Managerial Ability and Corporate Governance Mitigate Tax Avoidance Activities When Environmental Uncertainty is Considered? 101(Iconies 2018), 328–333. https://doi.org/10.2991/iconies-18.2019.66
Saptiani, A. D., & Fakhroni, Z. (2020). Pengaruh Volatilitas Penjualan, Volatilitas Arus Kas Operasi, dan Hutang Terhadap Persistensi Laba. Jurnal ASET (Akuntansi Riset), 12(1), 201–211. https://doi.org/10.17509/jaset.v12i1.23570
Septiani, D. H., Farida, I., Prawira, A., & Kustiawan, M. (2021). Transfer Pricing, A Tax Avoidance Tool (A Review of Literature). 2021, 395–403. https://doi.org/10.11594/nstp.2021.1044
Seviana, A. A., & Kristanto, A. B. (2020). Ketidakpastian Lingkungan dan Tendensi Agresivitas Pelaporan Keuangan versus Pajak: Efek Moderasi Kecakapan Manajerial. Jurnal Ilmiah Akuntansi, 10(1), 1–11. https://ejournal.undiksha.ac.id/index.php/JJA/article/view/24130
Stephanie, Sistomo, & Simanjuntak, R. P. (2017). Analisis Faktor-faktor Yang Mempengaruhi Keputusan Transfer Pricing pada Perusahaan Manufaktur di BEI. Fundamental Management Journal Online, 2(1), 63–69. http://ejournal.uki.ac.id/index.php/jm/article/view/1265
Syarendra, J. D., & Kristanto, A. B. (2020). Environmental Uncertainty, Managerial Ability and Tax Aggressiveness. Jurnal AKSI (Akuntansi Dan Sistem Informasi), 5(1), 30–36. https://doi.org/10.32486/aksi.v5i1.474
Tanujaya, K., & Vaustine, G. (2023). Pengaruh Penghindaran Pajak terhadap Keterlambatan Audit dengan Tipe Auditor sebagai Variabel Moderasi. Reviu Akuntansi Dan Bisnis Indonesia, 7(1), 17–33. https://doi.org/10.18196/rabin.v7i1.16556
Widiyantoro, C. S., & Sitorus, R. R. (2019). Pengaruh Transfer Pricing Dan Sales Growth Terhadap Tax Avoidance Dengan Profitabilitas Sebagai Variabel Moderating. Media Akuntansi Perpajakan, 4(2), 01–10. http://journal.uta45jakarta.ac.id/index.php/MAP%0APENGARUH
Wijaya, S., & Rahayu, F. D. (2021). Pengaruh Agresivitas Transfer Pricing, Penggunaan Negara Lindung Pajak, Dan Kepemilikan Institusional Terhadap Penghindaran Pajak. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 16(2), 245–264. https://doi.org/10.25105/jipak.v16i2.9257
Yuniarti, N., Sherly, E. N., & Sari, D. N. (2020). Pengaruh Kepemilikan Institusional Dan Dewan Komisaris Independen Terhadap Tax Avoidance Pada Perusahaan Lq-45 Yang Terdaftar Di Bei Periode 2015-2017. Jurnal Akuntansi, Keuangan Dan Teknologi Informasi Akuntansi, 1(1), 97–109. https://doi.org/10.36085/jakta.v1i1.827