Authors:

Hanung Adittya Aristyatama, Agus Bandiyono

Abstract:

“This study examines the effect of transfer pricing aggressiveness, income smoothing, and managerial ability in tax avoidance with financial constraints as a moderating variable. The samples were manufacturing companies listed on the Indonesia Stock Exchange in 2015 to 2018. The study analyzed a form of panel data with a fixed-effect model approach. The result was transfer pricing aggressiveness and income smoothing had positives effects on tax avoidance. Managerial ability reduces tax avoidance, while financial constraints did not. Furthermore, financial constraints did not moderate the effects of transfer pricing aggressiveness on tax avoidance. Financial constraints strengthened the positive effects of income smoothing and the negative effects of managerial ability on tax avoidance. This study provides input to the tax authorities in formulating policies, as well as input for risk analysis on tax potential. Keywords: transfer pricing aggressiveness, income smoothing, managerial ability, financial constraints, tax avoidance.”

Keywords

transfer pricing aggressiveness, income smoothing, managerial ability, financial constraints, tax avoidance.

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https://jurnal.harianregional.com/jiab/full-67252

Published

2021-07-25

How To Cite

ARISTYATAMA, Hanung Adittya; BANDIYONO, Agus. Moderation of Financial Constraints in Transfer Pricing Aggressiveness, Income Smoothing, and Managerial Ability to Avoid Taxation.Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 16, n. 2, p. 279-297, july 2021. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-67252. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/JIAB.2021.v16.i02.p07.

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Issue

Vol 16 No 2 (2021)

Section

Articles

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