Determinan Tax avoidance dengan Good Corporate Governance sebagai Variabel Moderasi
-
Fitra Wansyah Zuhri
*
Universitas Harapan Medan,
Indonesia
- Iman Indrafana Kusumo Hasbullah Indonesia
Keywords:
Profitability; Leverage; Transfer Pricing; Good Corporate Governance; Tax Avoidance
Abstract
This study aims to determine the profitability, leverage, and transfer pricing on tax avoidance with Good Corporate Governance as a moderating variable in mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling method used is purposive sampling. The total number of observations in this study was 140 samples over five years, comprising 28 companies. The data analysis technique used in this study was moderation analysis using Moderated Regression Analysis (MRA) using SPSS 26
The results of this study indicate that profitability has a negative effect on tax avoidance, leverage and transfer pricing do not affect tax avoidance, and Good Corporate Governance is unable to moderate the influence of profitability and leverage on tax avoidance. Additionally, Good Corporate Governance is able to moderate and strengthen the influence of transfer pricing on tax avoidance.
References
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[10] Dessy Juliana and Hari Stiawan, “Pengaruh Corporate Social Responsibility, Transfer pricing Dan Koneksi Politik Terhadap Tax avoidance,” SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora, vol. 1, no. 3, pp. 283–291, Sep. 2022, doi: 10.55123/sosmaniora.v1i3.804.
[11] E. Yulyani, N. Akbar, V. Avionita, F. Ekonomi, and U. Singaperbangsa Karawang, “Pengaruh Leverage dan Return On Assets terhadap Tax avoidance dengan Proporsi Komisaris Independen sebagai Variabel Moderasi,” 2022. [Online]. Available: www.idx.co.id
[12] B. Yohana, D. Darmastuti, and S. Widyastuti, “Penghindaran Pajak Di Indonesia: Pengaruh Transfer pricing dan Customer Concentration Dimoderasi Oleh Peran Komisaris Independen,” Reviu Akuntansi dan Bisnis Indonesia, vol. 6, no. 1, pp. 112–129, Jun. 2022, doi: 10.18196/rabin.v6i1.13468.
[13] R. Valerie, “Pengaruh Profitabilitas, Transfer pricing, dan Leverage terhadap Tax avoidance,” Global Accounting : Jurnal Akuntansi, vol. 3, 2024.
[14] J. Gultom, “Pengaruh Profitabilitas, Leverage dan Likuiditas Terhadap Tax avoidance,” Jurnal Akuntansi Berkelanjutan Indonesia, vol. 4, no. 2, 2021, [Online]. Available: http://openjournal.unpam.ac.id/index.php/JABI
[15] N. A. Laila, N. Nurdiono, Y. Agustina, and A. Z. Indra, “Pengaruh Transfer pricing, Leverage dan Profitabilitas Terhadap Tax avoidance,” Jurnal Akuntansi dan Keuangan, vol. 26, no. 1, pp. 68–79, Jan. 2021, doi: 10.23960/jak.v26i1.269.
[16] Y. Oktania and Y. Partama Putra, “Transfer pricing Aggressiveness, Thin Capitalization, Political Connections, Financial Performance, and Tax avoidance: Corporate Governance as a Moderating Variable Transfer pricing Aggressiveness, Thin Capitalization, Koneksi Politik, Kinerja Keuangan Dan Penghindaran Pajak : Corporate Governance Sebagai Variabel Moderating,” Jurnal Ekonomi Manajemen Akuntansi dan Keuangan, vol. 4, no. 3, pp. 1037–1054, 2023, [Online]. Available: https://penerbitadm.com/index.php/JURNALEMAK
[2] F. D. Pramesthi and B. Witono, “Determinasi Ukuran Perusahaan, Profitabilitas, Leverage dan Likuiditas Terhadap Penghindaran Pajak,” EDUNOMIKA, vol. 09, no. 01, pp. 1–21, 2025.
[3] M. Werner, Analisa Laporan Keuangan Proyeksi dan Valuasi Saham. Jakarta: Salemba Empat, 2013.
[4] Bratakusuma, “Pengaruh Profitabilitas dan Leverage Terhadap Tax avoidance Pada Perusahaan Manufaktur Sektor Real Estate and Property Yang Terdaftar Di Bei Periode 2016 – 2019,” Jurnal Akuntansi Dan Bisnis Krisnadwipayana, vol. 8, no. 2, 2021.
[5] A. Syuhada, Y. Yusnaini, and E. Meirawati, “Pengaruh Good Corporate Governance dan ProfitabilitasTerhadap Tax Avoidane Pada Sektor Pertambangan,” Akutantabilitas: Jurnal Penelitian dan Pengembangan Akutansi, vol. 13, no. 2, pp. 127–139, 2019, [Online]. Available: www.klinikpajak.co.id
[6] G. Prasetya and D. Muid, “Pengaruh Profitabilitas dan Leverage Terhadap Tax avoidance,” DIPONEGORO JOURNAL OF ACCOUNTING, vol. 11, no. 1, pp. 1–6, 2022, [Online]. Available: http://ejournal-s1.undip.ac.id/index.php/accounting
[7] N. Fadhila and S. Andayani, “Pengaruh Financial Distress, Profitabilitas, dan Leverage terhadap Tax avoidance,” Owner: Riset & Jurnal Akutansi, vol. 6, no. 4, pp. 3489–3500, Oct. 2022, doi: 10.33395/owner.v6i4.1211.
[8] S. L. Dewi and R. M. Oktaviani, “Pengaruh Leverage, Capital Intensity, Komisaris Independen dan Kepemilikan Institusional Terhadap Tax avoidance,” Jurnal Studi Akuntansi dan Keuangan, vol. 4, no. 2, pp. 2021–179, 2021.
[9] reza Lestari and M. I. Tarmizi, “Determinan Tax avoidance Dengan Komisaris Independen Sebagai Variabel Moderating,” Jurnal Akuntansi Berkelanjutan Indonesia, vol. 6, no. 3, pp. 309–323, 2023, [Online]. Available: https://www.researchgate.net/publication/377471328
[10] Dessy Juliana and Hari Stiawan, “Pengaruh Corporate Social Responsibility, Transfer pricing Dan Koneksi Politik Terhadap Tax avoidance,” SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora, vol. 1, no. 3, pp. 283–291, Sep. 2022, doi: 10.55123/sosmaniora.v1i3.804.
[11] E. Yulyani, N. Akbar, V. Avionita, F. Ekonomi, and U. Singaperbangsa Karawang, “Pengaruh Leverage dan Return On Assets terhadap Tax avoidance dengan Proporsi Komisaris Independen sebagai Variabel Moderasi,” 2022. [Online]. Available: www.idx.co.id
[12] B. Yohana, D. Darmastuti, and S. Widyastuti, “Penghindaran Pajak Di Indonesia: Pengaruh Transfer pricing dan Customer Concentration Dimoderasi Oleh Peran Komisaris Independen,” Reviu Akuntansi dan Bisnis Indonesia, vol. 6, no. 1, pp. 112–129, Jun. 2022, doi: 10.18196/rabin.v6i1.13468.
[13] R. Valerie, “Pengaruh Profitabilitas, Transfer pricing, dan Leverage terhadap Tax avoidance,” Global Accounting : Jurnal Akuntansi, vol. 3, 2024.
[14] J. Gultom, “Pengaruh Profitabilitas, Leverage dan Likuiditas Terhadap Tax avoidance,” Jurnal Akuntansi Berkelanjutan Indonesia, vol. 4, no. 2, 2021, [Online]. Available: http://openjournal.unpam.ac.id/index.php/JABI
[15] N. A. Laila, N. Nurdiono, Y. Agustina, and A. Z. Indra, “Pengaruh Transfer pricing, Leverage dan Profitabilitas Terhadap Tax avoidance,” Jurnal Akuntansi dan Keuangan, vol. 26, no. 1, pp. 68–79, Jan. 2021, doi: 10.23960/jak.v26i1.269.
[16] Y. Oktania and Y. Partama Putra, “Transfer pricing Aggressiveness, Thin Capitalization, Political Connections, Financial Performance, and Tax avoidance: Corporate Governance as a Moderating Variable Transfer pricing Aggressiveness, Thin Capitalization, Koneksi Politik, Kinerja Keuangan Dan Penghindaran Pajak : Corporate Governance Sebagai Variabel Moderating,” Jurnal Ekonomi Manajemen Akuntansi dan Keuangan, vol. 4, no. 3, pp. 1037–1054, 2023, [Online]. Available: https://penerbitadm.com/index.php/JURNALEMAK
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Published
2026-01-11
How to Cite
Fitra Wansyah Zuhri and Iman Indrafana Kusumo Hasbullah (2026) “Determinan Tax avoidance dengan Good Corporate Governance sebagai Variabel Moderasi”, Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK), 6(1), pp. 26-35. doi: 10.47065/jamek.v6i1.2241.
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