Pengaruh Laporan Keberlanjutan, Transfer Pricing, Intensitas Modal, dan Beban Pajak Tangguhan Terhadap Penghindaran Pajak Pada Perusahaan Multinasional Sektor Manufaktur yang Terdaftar di BEI 2021-2024

Megawati Akas; Herman Darwis; Gregorius  Jeandry

doi:10.31004/riggs.v5i2.8758

Authors

Megawati Akas Universitas Khairun
Herman Darwis Universitas Khairun
Gregorius Jeandry Universitas Khairun

DOI:

https://doi.org/10.31004/riggs.v5i2.8758

Keywords:

Laporan Keberlanjutan, Transfer Pricing, Intensitas Modal, Beban Pajak Tangguhan, Penghindaran Pajak

Abstract

Megawati Akas, 2026. Pengaruh Laporan Keberlanjutan, Transfer Pricing, Intensitas Modal, dan Beban Pajak Tangguhan terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Multinasional Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024). Penelitian ini bertujuan untuk menganalisis pengaruh laporan keberlanjutan, transfer pricing, intensitas modal, dan beban pajak tangguhan terhadap penghindaran pajak pada perusahaan multinasional sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah observasi sebanyak 77 data. Metode analisis yang digunakan adalah regresi data panel dengan bantuan software E-Views 12.0. Berdasarkan hasil pemilihan model regresi data panel, model yang digunakan dalam penelitian ini adalah Random Effect Model (REM). Hasil penelitian menunjukkan bahwa laporan keberlanjutan tidak berpengaruh terhadap penghindaran pajak. Transfer pricing juga tidak berpengaruh terhadap penghindaran pajak. Selain itu, intensitas modal tidak berpengaruh terhadap penghindaran pajak. Sementara itu, beban pajak tangguhan berpengaruh terhadap penghindaran pajak. Hasil uji simultan menunjukkan bahwa laporan keberlanjutan, transfer pricing, intensitas modal, dan beban pajak tangguhan secara bersama-sama tidak berpengaruh terhadap penghindaran pajak. Nilai koefisien determinasi menunjukkan bahwa variabel independen dalam penelitian ini mampu menjelaskan variabel penghindaran pajak sebesar 10%, sedangkan sisanya sebesar 90% dipengaruhi oleh variabel lain di luar model penelitian.

Downloads

Download data is not yet available.

References

Ahmad Muhlis, Mira, & Masrullah. (2024). The Influence of CEO Narcissism and Sustainability Reporting on Tax Avoidance: Exploring Institutional Ownership as a Moderating Variable. Jurnal Manajemen Bisnis, 11(1), 208–218. https://doi.org/10.33096/jmb.v11i1.741

Apriliani, S., & Hidayati, W. N. (2023). Deferred Tax Expense, Sales Growth, Capital Intensity, Transfer Pricing and Tax Avoidance. EAJ (Economic and Accounting Journal), 6(3), 179–190. https://doi.org/10.32493/eaj.v6i3.y2023.p179-190

Apriyanto, M. S., & Purwatiningsih, P. (2024). Pengaruh Sales Growth, Leverage, dan Deferred Tax Expense terhadap Tax Avoidance (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022). AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 4(3), 1282–1293. https://doi.org/10.37481/jmeb.v4i3.930

Baker, Richard E; Christensen, Theodore E; Cottrell, David M; Rais, Kurnia; Astono, Widhi; Wulandari, E. (2016). Akuntansi Keuangan Lanjutan. Salemba Empat.

Desai, M. A., & Dharmapala, D. (2005). Corporate Tax Avoidance and High Powered Incentives. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.532702

Febrianti, P. K. V., Purnamawati, I. G. A., & Darmawan, N. A. S. (2025). The Role of Tax Avoidance and Sustainability Reporting in Mediating the Influence of Board Diversity on Financial Performance. Dinasti International Journal of Economics, Finance & Accounting, 6(2), 1676–1690. https://doi.org/10.38035/dijefa.v6i2.4483

Finola, F. T. (2025). Optimizing Transfer Pricing And Capital Intensity Strategies In Reducing Tax Burden: A Study On Multinational Companies. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 13(2), 1527–1540. https://doi.org/10.37676/ekombis.v13i2.7587

Ghozali, I., & Ratmono, D. (2017). Analisis Multivariat dan Ekonometrika: Teori, Konsep, dan Aplikasi dengan EViews 10. Badan Penerbit Universitas Diponegoro. https://openlibrary.telkomuniversity.ac.id/home/catalog/id/182803/slug/analisis-multivariat-dan-ekonometrika-teori-konsep-aplikasi-eviews-10-edisi-2.html

Hardianingrum, A., & Sudaryono, E. A. (2024). Environmental Uncertainty in The Effect of Transfer Pricing on Tax Avoidance. Journal of Economics, Finance and Management Studies, 07(01), 268–276. https://doi.org/10.47191/jefms/v7-i1-29

Hardiono, R. Y., Mahendra, F. R., Paleva, M. I., & Noor, I. N. (2024). Pengaruh Tata Kelola Perusahaan, Pelaporan Keberlanjutan, dan Koneksi Politik terhadap Penghindaran Pajak. Jurnal Syntax Admiration, 5(8), 2873–2886. https://doi.org/10.46799/jsa.v5i8.1409

Hendayana, Y., Arief Ramdhany, M., Pranowo, A. S., Abdul Halim Rachmat, R., & Herdiana, E. (2024). Exploring impact of profitability, leverage and capital intensity on avoidance of tax, moderated by size of firm in LQ45 companies. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2024.2371062

Imelda, I., Riyadi, S., & Lestari, S. D. (2022). The Effect of Earnings Management, Profitability, Leverage and Transfer Pricing on Tax Avoidance in the P3 sector” (Plantation, Forestry and Mining) Empirical Study. International Journal of Social Service and Research, 2(11), 1189–1207. https://doi.org/10.46799/ijssr.v2i11.177

Indarwati, T., Astriani, D., & Rahayu, S. (2025). The Influence Independent Commissioner , Audit Committee , Sustainability Reporting And Political Connections On Tax Avoidance (Case Study of Properties & Real Estate Sector Companies On 2021-2023).

Iriyadi, Meiryani, Darmawan, M. A., Warganegara, D. L., Purnomo, A., & Persada, S. F. (2024). The Effect Of Sustainability Reporting, Transfer Pricing, And Deferred Tax Expense On Tax Avoidance In Multinational Manufacturing Sector Companies. Journal of Governance and Regulation, 13(1), 50–62. https://doi.org/10.22495/jgrv13i1art5

Jeandry, Gregorius; Aksan, Ismul; Soleman, R. (2025). Good Corporate Governance. PT. Adab Indonesia.

Khwaja, Munawer Sultan; Iyer, I. (2014). Revenue Potential , Tax Space , and Tax Gap A Comparative Analysis. Policy Research Working Paper, May.

Laihah, L. A., & Widyasari, D. (2024). Pengaruh Profitabilitas, Leverage, Sales Growth Dan Capital Intensity Terhadap Tax Avoidance. Jurnal Multiparadigma Akuntansi, V1(3).

Lia Agustina, & Aris Sanulika. (2024). Pengaruh Beban Pajak Tangguhan, Capital Intensity, dan Thin Capitalization terhadap Tax Avoidance. AKUA: Jurnal Akuntansi Dan Keuangan, 3(2), 86–95. https://doi.org/10.54259/akua.v3i2.2648

M. Alimuddin, & Susi Sarumpaet. (2024). The Influence of Multinationality and Capital Intensity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange. International Journal of Economics and Management Sciences, 1(3), 131–141. https://doi.org/10.61132/ijems.v1i3.130

Nanda Widiiswa, R. A., & Baskoro, R. (2020). Good Corporate Governance Dan Tax Avoidance Pada Perusahaan Multinasional Dalam Moderasi Peningkatan Tax Audit Coverage Ratio. Scientax, 2(1), 57–75. https://doi.org/10.52869/st.v2i1.55

Ningsih, N. S. W., Agusty, D. F., Sari, D. P., & Ramadhanu, A. (2022). Tax Avoidance Melalui Leverage Sebagai Variabel Moderasi : Kepemilikan Institusional, Komisaris Independen, Beban Pajak Tangguhan (Studi kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016 - 2020). Jurnal Ekonomika Dan Bisnis (JEBS), 2(1), 205–216. https://doi.org/10.47233/jebs.v2i1.82

Oktaviani, R. M., Wulandari, S., & Sunarto. (2023). Multinational Corporate Tax Avoidance in Indonesia. International Journal of Professional Business Review, 8(2), 1–15. https://doi.org/10.26668/businessreview/2023.v8i2.1549

Putri, V. R., Mohamad Yunus, M. H. S., Zakaria, N. B., Zifi, M. P., Sastrodiharjo, I., & Dewi, R. (2024). Tax Avoidance with Maqasid Syariah: Empirical Insights on Derivatives, Debt Shifting, Transfer Pricing, and Financial Distress. Journal of Risk and Financial Management, 17(11). https://doi.org/10.3390/jrfm17110519

Putri, V. R., Zakaria, N. B., Said, J., Ghapar, F., & Anita, R. (2024). Tax Tightrope: The Perils of Foreign Ownership, Executive Incentives and Transfer Pricing in Indonesian Banking. Journal of Risk and Financial Management, 17(1). https://doi.org/10.3390/jrfm17010026

Ramadhani, F. N., & Ningsih, S. S. (2022). Pengaruh Return On Asset, Debt To Equity Ratio dan Deferred Tax Expense Terhadap tax Avoidance. JMB : Jurnal Manajemen Dan Bisnis, 11(1). https://doi.org/10.31000/jmb.v11i1.5171

Raudhah dan Kusumawardani. (2025). Pengaruh Pengungkapan Sustainability Reporting Terhadap Praktik Penghindaran Pajak Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bei Tahun 2021-2023. Jurnal Pendidikan Tambusai, 9(1), 11030–11044. http://jptam.org/index.php/jptam/article/view/26428

Silviana dan Sumantri. (2023). Pengaruh Good Corporate Governance, Insentif Eksekutif, Deferred Tax Expense Terhadap Tax Avoidance. Journal of Applied Managerial Accounting, 7(1), 43–59. https://doi.org/10.30871/jama.v7i1.5109

Tutupoho, M., Abdul Hadi Sirat, & Fadli Ali Taslim. (2023). The Effect Of Good Corporate Governance, Sales Growth, And Capital Intensity On Tax Avoidance In Manufacturing Companies Listed On The Indonesia Stock Exchange (IDX) in 2019-2021. Journal of Management and Islamic Finance, 3(2), 184–198. https://doi.org/10.22515/jmif.v3i2.7237

Witomo, A., & Arrahman, Z. (2024). The Influence of Corporate Governance, Profitability, and Capital Intensity on Tax Avoidance in Manufacturing Companies Listed on the Idx in the Time Frame 2021-2023. Journal of World Science, 3(6), 632–641. https://doi.org/10.58344/jws.v3i6.618