Tax Avoidance in Mining Sector (Coal Production) Companies Listed on the Indonesia Stock Exchange (2019-2023): The Effect of Transfer Pricing and Profitability
Abstract
This research aims to analyze the influence of transfer pricing and profitability on tax avoidance in coal mining (production) companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The research method employed is associative with a quantitative approach. The data utilized is secondary data in the form of annual financial reports for the 2019-2023 period from 10 coal mining (production) companies. The study's findings reveal that transfer pricing has a effect leading to increased tax avoidance (evidenced by a lower Cash Effective Tax Rate), and similarly, higher profitability also significantly correlates with increased tax avoidance (lower CETR). This study recommends that companies exercise greater prudence in their transfer pricing strategies and tax compliance in line with high profitability. Furthermore, it advises tax authorities to enhance their supervision of transfer pricing practices and consider profitability in mapping tax compliance risks.
Keywords:
Transfer Pricing; Profitability; Tax Avoidance
References
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Alfarizi, R. I., Sari, R. H. D. P., & Ajengtiyas, A. (2021). Pengaruh Profitabilitas, Transfer Pricing, Dan Manajemen Laba Terhadap Tax Avoidance. Jurnal Review Akuntansi, 2(1), 898–917.
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Arizah, A., Ayudina, R., Muchran, M., & Arsal, M. (2024). Manajemen laba dan penghindaran pajak perusahaan sektor pertambangan. Owner : Riset dan Jurnal Akuntansi, 8(1), 455-469. https://doi.org/10.33395/owner.v8i1.1873
Sholihah, E. F. M., & Rahmiati, A. (2024). The effect of profitability, liquidity, and leverage on tax avoidance with company size as moderating variable. Jurnal Riset Akuntansi Dan Keuangan, 12(1), 181-192. https://doi.org/10.21460/jrak.2024.121.5836
Agustadana, B. T., & Khomsiyah. (2018). Pengaruh profitabilitas, leverage, likuiditas dan komisaris independen terhadap tax avoidance (Studi empiris pada perusahaan manufaktur sektor aneka industri yang terdaftar di BEI periode 2013-2016). Jurnal Akuntansi Trisakti, 5(1), 1-22. https://doi.org/10.25105/jat.v5i1.2873
Masri, I. (2021). International tax avoidance practice in ASEAN-4 multinational company. The Jobs Review, 4(2), 1-10. https://ejournal.upi.edu/index.php/thejobsreview/article/view/40522
Alfarizi, R. I., Sari, R. H. D. P., & Ajengtiyas, A. (2021). Pengaruh Profitabilitas, Transfer Pricing, Dan Manajemen Laba Terhadap Tax Avoidance. Jurnal Review Akuntansi, 2(1), 898–917.
Al-Faryan, M. A. S. (2024). Agency theory, corporate governance and corruption: an integrative literature review approach. Cogent Social Sciences, 10(1). https://doi.org/10.1080/23311886.2024.2337893
Ambarasri, Ririt., & Hermanto, Suwardi, B. (2021). Pengaruh Pertumbuhan Penjualan, Profitabilitas, Struktur Aktiva, Ukuran, Dan Likuiditas Terhadap Struktur Modal. Jurnal Paradigma Akuntansi, 3(1), 417. https://doi.org/10.24912/jpa.v3i1.11668
Ariff, A., Wan Ismail, W. A., Kamarudin, K. A., & Mohd Suffian, M. T. (2023). Financial distress and tax avoidance: the moderating effect of the COVID-19 pandemic. Asian Journal of Accounting Research, 8(3), 279–292. https://doi.org/10.1108/AJAR-10-2022-0347
Arifin, M. R., Diharto, A. K., Wijayati, F. L., Yoga, I., Nurulitasari, D., & A., & F. (2022). Modul Praktikum Statistik SPSS|PLS|Eviews (Cetakan Pe).
Basuki, A. T. (2021). Analisis Data Panel Dalam Penelitian Ekonomi dan Bisnis. PT Rajagrafindo Persada, 1–161.
Brown, K. (2012). A Comparative Look At Regulation Of Coorporate Tax Avoidance.
Cobham, A., & Jensky, P. (2020). A Critical Guide To The Data Methodologies And Findings Estimating Illicit Financial Flows. In Journal of Physics A: Mathematical and Theoretical. https://doi.org/10.1088/1751-8113/44/8/085201
Cole, A. (2024). The Impact of BEPS 1 . 0. 501(April), 1–10.
Dewi, N. L. P. P., & Noviari, N. (2017). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Tax Avoidance). E-Jurnal Akuntansi, 21(2), 882–911. https://doi.org/10.24843/EJA.2017.v21.i02.p01
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
Erica, & Ngadiman. (2022). Faktor-Faktor Yang Mempengaruhi Transfer Pricing Pada Perusahaan Manufaktur. Jurnal Ekonomi, 27(03), 79–99. https://doi.org/10.24912/je.v27i03.867
Evi, T. (2023). a Analysis of Factors Influencing Transfer Pricing. Journal of Accounting Science, 7(2), 183–200. https://doi.org/10.21070/jas.v7i2.1702
Fadhilah, S. F., & Kusumawati, E. (2024). Pengaruh Financial Distress, Good Corporate Governance, Leverage, dan Institutional Ownership terhadap Tax Avoidance. Jurnal Akuntansi Dan Pajak, 24(2), 1–15.
Ghozali, I. (2018b). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25.
Gujarti, N., & Porter, C. (2018). Single-equation regression models. In Introductory Econometrics: A Practical Approach.
Hardani. (2020). Buku Metode Penelitian Kualitatif. In Revista Brasileira de Linguística Aplicada (Vol. 5, Issue 1).
Hendayana, Y., Mulyadi, H., Reyta, F., & Halim, R. A. (2021). How Perception use of e-Filling Technology Enhance Knowledge of Indonesian Disability Taxpayers and Impact Tax Compliance. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(2), 1687–1696. https://doi.org/10.33258/birci.v4i2.1830
Hendrawaty, E. (2017). Perspektif Excess Cash Dalam Teori Keagenan.
Jamal, J., & Enre, A. (2023). Konstruksi Agency Theory untuk Meminimalisir Asymmetry Information dalam Teori Keuangan Syariah Perspektif Tabligh. POINT: Jurnal Ekonomi Dan Manajemen, 5(2), 163–171. https://doi.org/10.46918/point.v5i2.2092
Kharisma, N., Furqon, I. K., Abdurrahman, U. K. H., & Pekalongan, W. (n.d.). Analisis Dampak Kenaikan Tarif Pajak Pertambahan Nilai (PPN) Terhadap Masyarakat Dan Inflasi Di Indonesia.
Mariana, C., Mulyati, Y., Andari, D., & Purnamasari, D. (2022). Pengaruh Profitabilitas Dan Leverage Terhadap Pajak Penghasilan Badan Terutang Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2019-2021. Jurnal Darma Agung, 30(3), 533. https://doi.org/10.46930/ojsuda.v30i3.2269
Napitupulu, I. H., Situngkir, A., & Arfani, C. (2020). Transfer pricing pengaruhnya terhadap tax avoidance. Kajian Akuntansi, 21(2), 126–141.
Nations, U. (2022). Practical Manual on Transfer Pricing for Developing Countries (2021).
Nurrahmi, A. D., & Rahayu, S. (2020). Pengaruh strategi bisnis, transfer pricing, dan koneksi politik terhadap tax Avoidance (studi pada perusahaan di sektor pertambangan yang terdaftar di bursa efek indonesia). Jae (Jurnal Akuntansi Dan Ekonomi), 5(2), 48–57.
OECD. (2022). OECD Transfer Pricing Guidelines For Multinational Enterprises and Tax Administrations. In Family Court Review (Vol. 60, Issue 1). https://doi.org/10.1111/fcre.12621
Pohan, C. (2013). Manajemen Perpajakan : Strategi Perencanaan Pajak & Bisnis (Edisi Revisi). https://books.google.co.id/books?id=ptNCDwAAQBAJ&printsec=copyright#v=onepage&q&f=false
Prof. Dr. Mardiasmo, MBA., A. (2018). PERPAJAKAN Edisi Terbaru 2018 (2018th ed., p. 3). Andi.
Purnamasari, D. (2023). Metodologi Penelitian Akuntansi Mengumpulkan Bukti, Menyusun Analisis, Mengkomunikasikan Dampak. In Graha ilmu (Issue Oktober).
Purnamasari, Dr. D., Ismail, I. H., & Tahir, Dr. Drs. R. (2023). METODELOGI PENELITIAN AKUNTANSI (Mengumpulkan Bukti, Menyusun Analisis, Mengkomunikasikan Dampak) (Issue October).
Rafiqah Asaff, Nurjannah, Muh H. Yunus, Renaldi, M. (2022). Factor Supporting Companies Performing Transfer Pricing. Jurnal Akuntansi, 26(1), 76. https://doi.org/10.24912/ja.v26i1.818
Refgia, T., Ratnawati, V., & Rusli. (2017). Pengaruh Pajak, Mekanisme Bonus, Ukuran Perusahaan, Kepemilikan Asing, Dan Tunneling Incentive Terhadap Transfer Pricing (Perusahaan Sektor Industri Dasar Dan Kimia Yang Listing Di Bei Tahun 2011-2014). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 543–555. https://www.neliti.com/publications/131633/pengaruh-pajak-mekanisme-bonus-ukuran-perusahaan-kepemilikan-asing-dan-tunneling
Saga, B. (2024). Perpajakan Transfer Pricing Teori dan Aplikasi (Vol. 4, Issue 1).
Shocrul, R. (2020). Cara Cerdas Menguasai Eviews. https://ebooks.gramedia.com/id/buku/cara-cerdas-menguasai-eviews
Slamet, R., & Aglis, A. H. (2020). Metode Riset Penelitian Kuantitatif Penelitian Di Bidang Manajemen, Teknik, Pendidikan, dan Eksperimen. In Deepublish (p. 373).
Sobirin, H. A., Rahayu, E. D., Sarjana, A. P., Pamulang, U., Perusahaan, U., & Pricing, T. (2023). UKURAN PERUSAHAAN , TRANSFER PRICING , CAPITAL INTENSITY DAN PENGARUHNYA TERHADAP TAX Abstrak. 4(1), 54–69.
Suandy, E. (2017). Perencanaan Perpajakan Edisi 6.
Suardana, K. A. (2014). PENGARUH CORPORATE GOVERNANCE , PROFITABILITAS DAN KARAKTERISTIK EKSEKUTIF PADA TAX AVOIDANCE PERUSAHAAN MANUFAKTUR Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali ,. 2, 525–539.
Sudarno, Renaldo, N., & Suyono, M. B. H. A. T. J. (2022). Teori Penelitian Keuangan. In Angewandte Chemie International Edition, 6(11), 951–952. (Vol. 3, Issue 1). https://medium.com/@arifwicaksanaa/pengertian-use-case-a7e576e1b6bf
Sugiyono. (2017). Metode Penelitian Kuantitatif,Kualitatif dan R&D. 334.
Tyas, I. R. (2021). Analisis Dampak Efektivitas Kebijakan Transfer Pricing Dalam Menangkal Penghindaran Pajak Pada KPP Madya Jakarta Pusat Tahun 2018-2019. Jurnal Pajak Vokasi (JUPASI), 3(1), 31–38. https://doi.org/10.31334/jupasi.v3i1.1927
Yoyo, Dyah dan Gustiani, 2018. (2018). Pengaruh Profitabilitas, Leverage, Kualitas Audit, dan Komite Audit Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2013-2017. Jurnal Indonesia Membangun, 17(3), 15–32.
Zulham, T. dan. (2019). Transfer Pricing & Cara Membuat TP Doc. https://repository.deepublish.com/tr/publications/589161/transfer-pricing-cara-membuat-tp-doc#id-section-content
Arizah, A., Ayudina, R., Muchran, M., & Arsal, M. (2024). Manajemen laba dan penghindaran pajak perusahaan sektor pertambangan. Owner : Riset dan Jurnal Akuntansi, 8(1), 455-469. https://doi.org/10.33395/owner.v8i1.1873
Sholihah, E. F. M., & Rahmiati, A. (2024). The effect of profitability, liquidity, and leverage on tax avoidance with company size as moderating variable. Jurnal Riset Akuntansi Dan Keuangan, 12(1), 181-192. https://doi.org/10.21460/jrak.2024.121.5836
Agustadana, B. T., & Khomsiyah. (2018). Pengaruh profitabilitas, leverage, likuiditas dan komisaris independen terhadap tax avoidance (Studi empiris pada perusahaan manufaktur sektor aneka industri yang terdaftar di BEI periode 2013-2016). Jurnal Akuntansi Trisakti, 5(1), 1-22. https://doi.org/10.25105/jat.v5i1.2873
Masri, I. (2021). International tax avoidance practice in ASEAN-4 multinational company. The Jobs Review, 4(2), 1-10. https://ejournal.upi.edu/index.php/thejobsreview/article/view/40522
Published
2025-07-03
How to Cite
Laksono, R., & Purnamasari, D. (2025). Tax Avoidance in Mining Sector (Coal Production) Companies Listed on the Indonesia Stock Exchange (2019-2023): The Effect of Transfer Pricing and Profitability. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 8(2), 1180-1195. https://doi.org/https://doi.org/10.36778/jesya.v8i2.2126
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Articles
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