THE EFFECT OF RELATED PARTY TRANSACTIONS, LEVERAGE, FIRM SIZE, AND PROFITABILITY ON TAX AVOIDANCE WITH MANAGEMENT EARNING AS A MODERATING VARIABLE
DOI:
https://doi.org/10.25170/jak.v19i2.6786Keywords:
Related Party Transaction, Leverage, Firm Size, Profitability, Tax Avoidance, Earning Management.Abstract
This study purposes to examine related party transactions, leverage, firm size, as well as profitability on tax avoidance effect, with earnings management as a moderating variable. Sample of this study comprises 30 industries in the non-cyclical consumer sector listed on the Indonesia Stock Exchange (IDX) in 2020-2023, selected through purposive sampling, resulting in 120 observations. Secondary data were gained from financial statements and annual reports. Data were analyzed using multiple linear regression via the EViews 9 application.
The results indicate that leverage has a significant positive effect on tax avoidance, while related party transactions, firm size, as well as profitability show no significant influence. Additionally, earnings management moderates the relationship between firm size as well as tax avoidance but does not moderate the relationships among the other independent variables and tax avoidance. These findings suggest that earnings management is not actively used as a tool for tax avoidance strategies in this sector.
References
Adelia, C., & Asalam, A. G. (2024a). Pengaruh Transfer Pricing, Leverage, Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Sub Sektor Makanan Dan Minuman BEI Tahun 2018-2021. Owner, 8(1), 652–660. https://doi.org/10.33395/owner.v8i1.1843
Adelia, C., & Asalam, A. G. (2024b). Pengaruh Transfer Pricing, Leverage, Dan Profitabilitas Terhadap Tax Avoidance Pada Perusahaan Sub Sektor Makanan Dan Minuman BEI Tahun 2018-2021. Owner, 8(1), 652–660. https://doi.org/10.33395/owner.v8i1.1843
Adyastuti, N. A., & Khafid, M. (2022). Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas terhadap Manajemen Laba dengan Kompensasi Bonus sebagai Variabel Moderating. Owner, 6(2), 2071–2084. https://doi.org/10.33395/owner.v6i2.830
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
Edastami, M., & Kusumadewi, Y. (n.d.). Pengaruh kepemilikan institusional, kepemilikan publik dan profitabilitas terhadap penghindaran pajak dengan manajemen laba sebagai variabel intervening. Jurnal Ilmiah Akuntansi Dan Keuangan, 4(9), 2022. https://journal.ikopin.ac.id/index.php/fairvalue
Firmanzah, A., & Marsoem, B. S. (2023a). The Effect of Profitability, Leverage, Firm Size, and Related Party Transactions on Tax Avoidance with Earnings Management as a Moderating Variable. Journal of Economics, Finance and Management Studies, 06(01). https://doi.org/10.47191/jefms/v6-i1-29
Firmanzah, A., & Marsoem, B. S. (2023b). The Effect of Profitability, Leverage, Firm Size, and Related Party Transactions on Tax Avoidance with Earnings Management as a Moderating Variable. Journal of Economics, Finance and Management Studies, 06(01). https://doi.org/10.47191/jefms/v6-i1-29
Gunita, P. R., & Oktaviani, R. M. (2023). Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Manufaktur di Indonesia. Owner, 7(4), 2844–2853. https://doi.org/10.33395/owner.v7i4.1679
Henny, H. (2019). Pengaruh Manajemen Laba dan Karakteristik Perusahaan Terhadap Tax Avoidance. Jurnal Muara Ilmu Ekonomi Dan Bisnis, 3(1), 36. https://doi.org/10.24912/jmieb.v3i1.4021
Kurniasih, T., Ratna, M. M., Akuntansi, S. J., & Ekonomi, F. (2013). Dan Kompensasi Rugi Fiskal Pada Tax Avoidance. 18(1).
Mahardhika, D., & Asih Surjandari, D. (2022). Journal of Economics, Finance and Accounting Studies The Effect of Related Party Transaction, Financial Distress, and Firm Size on Tax Avoidance with Earnings Management as Intervening Variable. https://doi.org/10.32996/jefas
Niandari, N., & Novelia, F. (2022). Profitabilitas, leverage, inventory intensity ratio dan praktik penghindaran pajak. Owner, 6(3), 2304–2314. https://doi.org/10.33395/owner.v6i3.911
Nurcahaya Tamba, A., Laras, N., & Hutagalung, B. (n.d.). Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi di BEI. https://doi.org/10.33395/owner.v8i3.2277
Pengaruh Transaksi Pihak Berelasi Terhadap Penghindaran Pajak Dengan Manajemen Laba Sebagai Variabel Moderasi. (n.d.).
Priharta, A., Akuntansi Fakultas Ekonomi dan Bisnis, M., & Muhammadiyah Jakarta, U. (n.d.). Pengaruh Profitabilitas, Kepemilikan Keluarga dan Transfer Pricing Terhadap Penghindaran Pajak Dimediasi Oleh Good Corporate Governance. Jurnal Riset Bisnis, 6(1).
Putri, N., & Sekar Mayangsari. (2023). Pengaruh Related Party Transaction, Thin Capitalization, Intangible Assets, dan Kompensasi Kerugian Fiskal Terhadap Penghindaran Pajak. Jurnal Ekonomi Trisakti, 3(2), 3231–3242. https://doi.org/10.25105/jet.v3i2.17938
Rahmawati, R. (2022). Pengaruh GCG dan CSR Terhadap Manajemen Laba Serta Dampaknya Pada Tax Avoidance. Owner, 6(1), 1–16. https://doi.org/10.33395/owner.v6i1.486
Rajab, R. A., Taqiyyah, A. N., Fitriyani, F., & Amalia, K. (2022). Pengaruh tax planning, tax avoidance, dan manajemen laba terhadap nilai perusahaan. JPPI (Jurnal Penelitian Pendidikan Indonesia), 8(2), 472. https://doi.org/10.29210/020221518
Ratnawati, V., & Fitrios, R. (n.d.). The Effect of Related Party Transaction and Earnings Management on Tax Avoidance with Good Corporate Governance ModerateVariables. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index
Retnoningsih, S., Astuti, W. B., Mahanani, S., & Alfiyah, M. (2024). Pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), Manajemen Kompensasi, dan Manajemen Laba Terhadap Pengindaran Pajak. Owner, 8(2), 1367–1373. https://doi.org/10.33395/owner.v8i2.2021
Rini, T. sulestiyo, & Januarti, I. (2025). Pengaruh Kinerja Keuangan terhadap Tax avoidance dengan Earning management sebagai Intervening. Owner, 9(2), 655–665. https://doi.org/10.33395/owner.v9i2.2622
Sitanggang, R., & Jenderal Pajak Amrie Firmansyah, D. (n.d.). Transaksi Dengan Pihak Berelasi dan Praktik Transfer Pricing Di Indonesia. www.tempo.com
Sulistiono, E. (2019). Pengaruh Profitabilitas, Leverage, dan Kualitas Audit Terhadap Tax Avoidance. Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik, 13(1), 87–110. https://doi.org/10.25105/jipak.v13i1.5009
Tanjaya, C., & Nazir, N. (2021). Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Di BEI Tahun 2015-2019. Jurnal Akuntansi Trisakti, 8(2), 189–208. https://doi.org/10.25105/jat.v8i2.9260
theory-of-the-firm-managerial-behavior-agency-costs-and-ownershi. (n.d.).
Widodo, Y. I. C., Nofryanti, N., & Rosini, I. (2024). Corporate Governance memoderasi Related Party Transaction dan Financial Distress terhadap Penghindaran Pajak. Ekonomis: Journal of Economics and Business, 8(1), 669. https://doi.org/10.33087/ekonomis.v8i1.1502
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Carine, Regina J.Arsjah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- 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 that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
