The Influence of Transfer Pricing, Profitability, and Earnings Management, with Financial Statement Fraud (Beneish M-Score) as a Moderating Variable on Tax Avoidance
English
DOI:
https://doi.org/10.24256/kharaj.v7i2.7361Keywords:
Transfer pricing, profitability, earnings management, tax avoidance, Beneish M-ScoreAbstract
This study aims to analyze the effect of transfer pricing, profitability, and earnings management on tax avoidance, as well as to illuminate the role of Beneish M-Score as a moderating variable. The study was conducted on companies in the Oil, Gas and Coal Sector listed on the Indonesia Stock Exchange (IDX) for the period 2021–2023. The analysis method used is multiple linear regression with a panel data approach. The results of the study indicate that simultaneously, transfer pricing, profitability, and earnings management do not have a significant effect on tax avoidance. Partially, the three independent variables also do not show a significant relationship to tax avoidance. In addition, earnings management proxied through the Beneish M-Score does not have a significant effect on tax avoidance practices. This study also cannot empirically conclude the role of the Beneish M-Score as a moderating variable because no interaction testing was carried out. This finding indicates that tax avoidance is likely more influenced by other factors outside the model, such as ownership structure, corporate governance, or tax regulations. The implications of these results indicate the need for a more comprehensive development model and data-based tax supervision to minimize tax avoidance practices.
References
ACFE. (2022). Occupational Fraud 2022: A Report to the nations.
Adilla, R., & Ferli, O. (2021). Seberapa Efektif Pendeteksian Kecurangan Laporan Keuangan Dengan Model Beneish M-Score Pada Perusahaan Sektor Manufaktur Di Bursa Efek Indonesia. Jaba. Https://Jurnal.Polibatam.Ac.Id
Aghghaleh, S. F., Mohamed, Z. M., & Rahmat, M. M. (2016). Detecting Financial Statement Frauds In Malaysia: Comparing The Abilities Of Beneish And Dechow Models. Asian Journal Of Accounting And Governance, 7, 57–65. Https://Doi.Org/10.17576/Ajag-2016-07-05
Agustin, D. (2024). Kontribusi Pajak Terhadap Pendapatan Negara Mencapai 80,32%. Goodstats. Https://Data.Goodstats.Id/Statistic/Kontribusi-Pajak-Terhadap-Pendapatan-Negara-Mencapai-8032-7cfay
Ajzen, I. (1991). The Theory Of Planned Behavior.
Akra, R. M., & Chaya, J. K. (2020). Testing The Effectiveness Of Altman And Beneish Models In Detecting Financial Fraud And Financial Manipulation: Case Study Kuwaiti Stock. International Journal Of Business And Management, 15(10), 70. Https://Doi.Org/10.5539/Ijbm.V15n10p70
Amelia, R., & Rahman, H. A. (2024). Deteksi Manipulasi Laporan Keuangan Menggunakan Beneish M-Score Pada Perusahaan Bumn (Vol. 15, Issue 1). Www.Idx.Co.Id.
Annisa, R. A., & Ghozali, I. (2020). Pendeteksian Kecurangan Laporan Keuangan Menggunakan Analisis Beneish M-Score Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2018. Diponegoro Journal Of Accounting, 9(3). Http://Ejournal-S1.Undip.Ac.Id/Index.Php/Accounting
Arizah, A., Ayudina, R., Muchran, M., & Arsal, M. (2024). Manajemen Laba Dan Penghindaran Pajak Perusahaan Sektor Pertambangan. Owner, 8(1), 455–469. Https://Doi.Org/10.33395/Owner.V8i1.1873
Arlita, D., & Anggun Meihera, D. (2024). Pengaruh Transfer Pricing, Strategi Bisnis Dan Koneksi Politik Terhadap Tax Avoidance.
Bartov, E. (1993). The Timing Of Asset Sales And Earnings Manipulations.
Basuki, A. T. (2021). Analisis Data Panel Dalam Penelitian Ekonomi Dan Bisnis ( Dilengkapi Dengan Penggunaan Eviews).
Beneish, M. D. (1999). The Detection Of Earnings Manipulation. Financial Analysts Journal, 55(5), 24–36. Https://Doi.Org/10.2469/Faj.V55.N5.2296
Bulawan, H., Ilham, Ka, V., & Arifin, R. (2023). Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bei.
Darmawan, A. Z. (2016). 5890-12905-1-Sm.
Dechow, P. M., Sloan, R. G., & Sweeney, A. P. (1995). Detecting Earnings Management.
Dewi, S. L., & Oktaviani, R. M. (2021). Pengaruh Leverage, Capital Intensity, Komisaris Independen Dan Kepemilikan Institusional Terhadap Tax Avoidance. In Jurnal Studi Akuntansi Dan Keuangan (Vol. 4, Issue 2).
Ernawati, & Indriyanto, E. (2024). Tax Avoidance : Faktor Profitabilitas, Leverage, Dan Capital Intensityid 2 *Corresponding Author. In Management Studies And Entrepreneurship Journal (Vol. 5, Issue 2). Http://Journal.Yrpipku.Com/Index.Php/Msej
Fauzan, R., Wenny Desty Febrian, M., Fidyah Arini Kusuma Wardhani, M., Frans Sudirjo, Ma., Luckhy Natalia Anastasye Lotte, M., & Yeni Kuntari, M. (2023). Manajemen Perpajakan Pt Global Eksekutif Teknologi (1st Ed.). Www.Globaleksekutifteknologi.Co.Id
Febriyanti, N., & Faisal. (2023). Pengaruh Manajemen Laba Terhadap Penghindaran.
Ferdian Teddy. (2023). Uang Pajak Dibawa Ke Mana? Sippn,Menpan.Go.Id. Https://Sippn.Menpan.Go.Id/Berita/48732/Kantor-Pelayanan-Pajak-Pratama-Semarang-Selatan/Uang-Pajak-Dibawa-Ke-Mana
Fredlina, A., & Dinata, I. P. H. B. (2024). Tax Planning, Tax Avoidance, Dan Tax Evasion: Serupa Tapi Tak Sama. Puspapknstan.Org. Https://Puspapknstan.Org/Tax-Planning-Tax-Avoidance-Dan-Tax-Evasion-Serupa-Tapi-Tak-Sama/
Ghasani, N. A. L. S., Nurdiono, N., Agustina, Y., & Indra, A. Z. (2021). Pengaruh Transfer Pricing, Leverage Dan Profitabilitas Terhadap Tax Avoidance. Jurnal Akuntansi Dan Keuangan, 26(1), 68–79. Https://Doi.Org/10.23960/Jak.V26i1.269
Ghozali, I. (2018). Aplikasi Analisis Muktivariate Dengan Program Ibm Spss 25 (9th Ed.).
Gusti Wardana, P., & Gani Asalam, A. (2022). Pengaruh Transfer Pricing, Kepemilikan Institusional Dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019.
Hanlon, M., Heitzman, S., Long, J., Maydew, E., Mills, L., Omer, T., Rego, S., Shackelford, D., Shevlin, T., Slemrod, J., Smith, C., Weber, D., Wilson, R., Zimmerman, J., & Zodrow, G. (2010a). A Review Of Tax Research.
Hanlon, M., Heitzman, S., Long, J., Maydew, E., Mills, L., Omer, T., Rego, S., Shackelford, D., Shevlin, T., Slemrod, J., Smith, C., Weber, D., Wilson, R., Zimmerman, J., & Zodrow, G. (2010b). A Review Of Tax Research.
Hartono. (2024). Pengaruh Profitabilitas Terhadap Penghindaran Pajak. Https://Doi.Org/Https://Doi.Org/10.56799/Ekoma.V3i4.3659
Hasyim, A. A. Al, Inayati, N. I., Kusbandiyah, A., & Pandansari, T. (2022). Pengaruh Transfer Pricing, Kepemilikan Asing, Dan Intensitas Modal.
Hidayah, N., & Puspita, D. A. (2024). Pengaruh Transfer Pricing, Capital Intensity, Komite Audit, Dan Profitabilitas Terhadap Tax Avoidance. 13(1), 28–39. Https://Doi.Org/10.2183/Nominal.V13il.63328
Hidayah, R. (2024). Profitabilitas: Pengertian, Fungsi, Faktor Dan Jenis-Jenisnya Artikel Ini Telah Tayang Di Idntimes.Com Dengan Judul “Profitabilitas: Pengertian, Fungsi, Faktor Dan Jenis-Jenisnya”. Klik Untuk Baca: Https://Www.Idntimes.Com/Business/Economy/Rizna-M-Hidayah/Profitabilitas-Pengertian-Fungsi-Faktor-Dan-Jenis-Jenisnya. Idntimes.Com.
Hołda, A. (2020). Using The Beneish M-Score Model: Evidence From Non-Financial Companies Listed On The Warsaw Stock Exchange. Investment Management And Financial Innovations, 17(4), 389–401. Https://Doi.Org/10.21511/Imfi.17(4).2020.33
Horngren, C. T., Bhimani, A., Foster, G., & Datar, S. M. (1999). Management And Cost Accounting. Prentice Hall Europe.
Husein, H., Saleh, P. A., Kriaswantini, D., & Bonara, R. S. F. (2023). Deteksi Manipulasi Laporan Keuangan Menggunakan Model Beneish M-Score Pada Bumn Yang Terdaftar Di Pasar Modal. Jurnal Akuntansi, 18(1), 1–10. Https://Doi.Org/10.37058/Jak.V18i1.5609
Iai. (2024). Psak 201 Sak Iai Online.
Ijlal Alfarizi, R., Hindria Dyah Pita Sari, R., & Ajengtiyas, A. (2021). Pengaruh Profitabilitas, Transfer Pricing, Dan Manajemen Laba Terhadap Tax Avoidance (Vol. 2).
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. In Journal Of Financial Economics (Issue 4). Harvard University Press. Http://Hupress.Harvard.Edu/Catalog/Jenthf.Html
Karina, & Sutarti. (2020). Pengaruh Ukuran Perusahaan Dan Corporate Governanceterhadap Manajemen Laba Di Industri Perbankan Indonesia. Https://Doi.Org/Https://Doi.Org/10.37641/Jiakes.V9i1.487
Kartika Putri, M., & Abni Lahaya, I. (2023). Pengaruh Manajemen Laba, Profitabilitas Dan Kepemilikan Manajerial Terhadap Agresivitas Pajak. 5, 72–79. Https://Doi.Org/10.20885/Ncaf.Vol5.Art8
Kementerian Keuangan. (2023). Peraturan Menteri Keuangan Nomor 172 Tahun 2023 Tentang Penerapan Prinsip Kewajaran Dan Kelaziman Usaha Dalam Transaksi Yang Dipengaruhi Hubungan Istimewa. Www.Jdih.Kemenkeu.Go.Id
Kementrian Keuangan. (2022). Penerimaan Perpajakan 2022. Komwasjak.Go.Id. Https://Komwasjak.Kemenkeu.Go.Id/In/Post/Penerimaan-Perpajakan-2022
Kurniyawati, I., & Nurjana, F. (2023). Tren Penghindaran Pajak Perusahaan Transportasi. Https://Jurnal.Seaninstitute.Or.Id/Index.Php/Juemi
Manurung, J. T. P. (2020). Praktik Penghindaran Pajak Di Indonesia . Djp.
Mariadi, M. D., Gede, L., & Dewi, K. (2022). Pengaruh Leverage, Profitabilitas, Dan Intensitas Aset Tetap Terhadap Tax Avoidance Pada Perusahaan Manufaktur Di Bei. Www.Kemenkeu.Go.Id
Ma’sum, M., Jaeni, & Badjuri, A. (2023). Taxavoidance Dalam Perspektif Agencytheory (Studi Empiris Pada Karakteristik Teks Laporan Tahunan).
Metro Padang. (2024). Book Tax Difference Pengaruhnya Terhadap Tax Avoidance. Metropadang.Com. Https://Metropadang.Com/2024/06/Book-Tax-Difference-Pengaruhnya-Terhadap-Tax-Avoidance/
Mulyadi. (2009). Akuntansi Biaya.
Nabila, & Ramdani, E. (2022). Pengaruh Insentif Eksekutif Dan Ukuran Perusahaan Terhadap Tax Avoidance Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2017-2020. Asian Journal Of Management Analytics, 1(1), 51–62. Https://Doi.Org/10.55927/Ajma.V1i1.1394
Nomor: Per-32/Pj. (2011). Per - 32.Pj_.2011 Tg Perubahan Per-43.Pj_.2010 Tg Penerapan Prinsip Kewajaran Dan Kelaziman Usaha .
Nugroho, A. D., Sasangka, W. A. S., & Reskino. (2024). Pengaruh Moderasi Profitabilitas Pada Hubungan Multinasionalitas Dan. Https://Doi.Org/Http://Dx.Doi.Org/10.20961/Jab.V24i1.1208.G209
Octavia, T. R., & Sari, D. P. (2022). Pengaruh Manajemen Laba, Leverage Dan Fasilitas Penurunan Tarif Pajak Penghasilan Terhadap Penghindaran Pajak. Https://Doi.Org/10.31092/Jpkn.V4i1.1717
Oecd. (1979). Transfer Pricing And Multinational Enterprises.
Padminingrum, R. R. E. (2024). Kebangkitan Bangsa Ditopang Dengan Kedisiplinan Pajak. Djp. Https://Pajak.Go.Id/Id/Artikel/Kebangkitan-Bangsa-Ditopang-Dengan-Kedisiplinan-Pajak
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2025 Achmad Rizal, koentaadji
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. In line with the license, authors are allowed to share and adapt the material. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.
