The Effect of Transfer Pricing and Leverage on Tax Avoidance with Independent Commissioners as Moderation
Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2019-2024 Period
DOI:
https://doi.org/10.55606/ijemr.v4i3.711Keywords:
Independent Commissioner, Leverage, Manufacturing Companies, Tax Avoidance, Transfer PricingAbstract
This study aims to determine and analyze the influence of Transfer Pricing and Leverage on Tax Avoidance with independent commissioners as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 – 2024. The study method applied in this study is an explanatory study method. In this study, study objects are divided into two types, namely material and formal objects. This study applies a quantitative approach with the characteristics of a replication study. The sampling technique used in this study is purposive sampling with a total of 486 annual financial statements. Using moderation regression analysis, this study shows that Transfer Pricing has a negative and significant effect on Tax Avoidance, while Leverage has a positive and significant effect on Tax Avoidance. Independent commissioners are not able to moderate the effect of transfer pricing on tax avoidance and independent commissioners are not able to moderate the effect of leverage on tax avoidance.
References
Adiguna, S., & Ritonga, F. (2024). The effect of transfer pricing and profitability on tax avoidance empirical study in Industrial Sector Companies. Jurnal Ilmiah Akuntansi Kesatuan, 12(3), 421–430. https://doi.org/10.37641/jiakes.v12i3/2718
Agusta, M., & Sormin, F. (2025). The influence of institutional ownership, leverage, and profitability on tax avoidance; empirical study on mining sector companies. Educoretax, 5(4). www.liputan6.com
Destiana, S. H., Sumaryati, A., Pamungkas, I. D., & Purwantoro, P. (2025). The effect of leverage and capital intensity on tax avoidance with independent commissioners as a moderating variable. Preoceeding of the International Conference on Economics, Accounting, and Taxation, 2. https://doi.org/10.61132/iceat.v2i2.157
Endi, R. (2024). Manajemen perpajakan (A. Adriyan). Penerbit Lakeisa.
Helpiastuti, S. B., Fitriani, F., Haryati, T., Sasongko, R. W., Irwanto, I., Rumahlewang, E., Susanto, H., Widnyani, I. A. P. S., Girindra, I. A. G., Enas, U., & Simalango, E. M. (2025). Dasar-dasar penelitian administrasi; teknik dan pendekatan metodologi (E. Rumahle). Widya Media Utama.
Hidayat, P., Rosidi, R., & Baridwan, Z. (2024). Income shifting and tax avoidance: evidence in Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 14(1), 1–18. https://doi.org/10.22219/jrak.v14i1.30236
Hoesada, J. (2022). Teori akuntansi; dalam hampiran historiografis taksonomis (L. Mayasar). CV Andi Offset.
Irawan, F., Kinanti, A., & Suhendra, M. (2020). The Impact of transfer pricing and earning management on tax avoidance. International Research Association for Talent Development and Excellent, 12(3), 3203–3216.
Karunia, R. L., & Rusyfian, Z. (2021). Good corporate governance (GCG) dan komite audit. Zurra Infrigo Media.
Lestari, R., & Tarmizi, M. I. (2023). Determinan tax avoidance dengan komisaris independen sebagai variabel moderating. Jurnal Akuntansi Berkelanjutan Indonesia, 6(3). https://www.researchgate.net/profile/Muhammad-Tarmizi-6/publication/377471328_DETERMINAN_TAX_AVOIDANCE_DENGAN_KOMISARIS_INDEPENDEN_SEBAGAI_VARIABEL_MODERATING/links/65a8ab72f323f74ff1c82cfd/DETERMINAN-TAX-AVOIDANCE-DENGAN-KOMISARIS-INDEPENDEN-SEBAGAI-VARIABEL-MODERATING.pdf
Mendrofa, S. A., Rakhmawati, I., Sutisna, E., Hakim, L., Yusnita, Y., Santoso, A., Parju, P., Afif, A., & Setiawan, A. (2025). Perpajakan Indonesia. CV. Mega Press Nusantara.
Nugraha, D. W. (2025). Realisasi investasi meningkat, rasio pajak justru merosot. https://www.kompas.id/artikel/realisasi-investasi-meningkat-rasio-pajak-justru-merosot
Nurdiansyah, R., & Masripah, M. (2023). Factors causing tax avoidance practices in multinational companies: Evidence from Indonesia. International Journal of Research in Business and Social Science (2147 - 4478), 12(3), 391–398. https://doi.org/10.20525/ijrbs.v12i3.2565
Pakpahan, R. (2025). DPR soroti tax ratio stagnan meski ekonomi tumbuh. Monitor Indonesia. https://monitorindonesia.com/ekonomi/read/2025/05/607295/dpr-soroti-tax-ratio-stagnan-meski-ekonomi-tumbuh
Pamungkas, B., & Setyawan, S. (2022). Conservatism and transfer pricing on tax avoidance: tax shelter approach. Jurnal Reviu Akuntansi Dan Keuangan, 12(1), 171–185. https://doi.org/10.22219/jrak.v12i1.15866
Pramita, Y. D., & Susanti, E. N. (2023). Pengaruh transfer pricing, koneksi politik, thin capitalization, dan pengungkapan corporate social responsibility terhadap tax avoidance dengan corporate governance sebagai variabel moderasi. Jurnal Akuntansi Inovatif, 1(2), 29–46. https://doi.org/10.59330/jai.v1i2.11
Pratama, A. (2024). Riset akuntansi perpajakan; teori dan literatur. CV Bintang Semesta Media.
Putra, D. A. (2024). Dilema tax ratio ditengah melesatnya capaian target pajak RI. PT.Tirta Adi Surya. https://tirto.id/upaya-peningkatan-tax-ratio-gV9g
Saga, B. (2024). Perpajakan; transfer pricing (teori dan aplikasi) (A. T. Putr). Widina Media Utama.
Salmon, H. C. J., Wiraguna, S. A., Monteiro, J. M., Rahayu, H. A., Tita, H. M. Y., Koynja, J. J., Linawati, L., Susilawati, N., & Arsyanda, SSalmon, H. C. J., Wiraguna, S. A., Monteiro, J. M., Rahayu, H. A., Tita, H. M. Y., Koynja, J. J., Linawati, L., Su, S. (2025). Pengantar hukum pajak Indonesia. Widina Media Utama.
Sari, D. (2016). Konsep dasar perpajakan. PT. Refika Aditama.
Silitonga, D. F., & Wijaya, S. (2021). Ekstensifikasi sebagai upaya peningkatan penerimaan pajak. Guepedia.
Sofyan, V. V., & Ruslim, H. (2024). Pengaruh leverage, profitabilitas dan likuiditas terhadp agresivitas pajak dengan proporsi komisaris independen sebagai variabel moderasi. CAKRAWALA, 7(1).
Sukamulja, S. (2021). Manajemen keuangan korporat; teori, analisis, dan aplikasi dalam melakukan investasi (S. Tjen, E). CV. Andi Offset.
Sulaeman, R. (2021). Pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap penghindaran pajak (tax avoidance). Syntax Idea, 3.
Susanto, L. C., Julianetta, V., Excel, A., Tantya, F., Kristiana, S., & Salsalina, I. (2022). Pengaruh transfer pricing dan profitabilitas terhadap penghindaran pajak perusahaan publik sektor pertambangan di Indonesia. Jurnal Akuntansi Manajemen Dan Teknologi, 2(1), 59–69.
Tambunan, M. R. U. D., Rosdiana, H., & Irianto, E. S. (2022). Transfer pricing; Kajian teoritis, kebijakan, dan praktik. Observation & Research of Taxation.
Thanawati, C., Gerry, A., & Dinda, S. (2025). Transfer pricing dan krisis kepatuhan pajak; menelususri kasus Adaro Energy dan PT Kaltim Prima Coal. Compasiana.Com.
Thoha, M. N. F., & Wati, Y. E. (2021). Pengaruh leverage, likuiditas, ukuran perusahaan, dan profitabilitas terhadap tax avoidance (Studi empiris pada perusahaan industri penghasil bahan baku sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015 - 2019). Jurnal Ekonomika Dan Manajemen, 10.
Trisnawati, N. L. D. E. (2021). Enterprise risk management disclosure; siklus hidup perusahaan dan kepemilikan manajerial terhadap nilai perusahaan. Nilacakra. https://books.google.co.id/books?id=dbFCEAAAQBAJ&pg=PA1&dq=NI+LUH+DE+ERIK+TRISNAWATI&lr=&hl=id&source=gbs_toc_r&cad=1#v=onepage&q=NI LUH DE ERIK TRISNAWATI&f=false
Widyastuti, S. M., Meutia, I., & Candrakanta, A. B. (2021). The impact of leverage, profitability, capital intensity and corporate governance on tax avoidance. Integrated Journal of Business and Economics, 5(3), 13–27. https://doi.org/10.33019/ijbe.v5i3.334
Wildan, M. (2025). Tax ratio Indonesia masih dibawah rata-rata Asia Pasifik. Redaksi DDTCNews. https://news.ddtc.co.id/berita/nasional/1812014/tax-ratio-indonesia-2023-masih-di-bawah-rata-rata-asia-pasifik
Yohana, B., Darmastuti, D., & Widyastuti, S. (2022). Penghindaran pajak di Indonesia; pengaruh transfer pricing dan customer concentration dimoderasi oleh peran Komisaris independen. Reviev Akuntansi Dan Bisnis Indonesia, 6(1).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 International Journal of Economics and Management Research
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
