PENGARUH TRANSFER PRICING, MANAJEMEN LABA, DAN PROFITABILITAS TERHADAP TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2023–2025

Abstrak

Penerimaan pajak memiliki peran strategis dalam mendukung kapasitas fiskal negara, tetapi praktik tax avoidance pada tingkat perusahaan dapat mengurangi jumlah pajak eksplisit yang ditanggung perusahaan. Permasalahan ini relevan pada sektor pertambangan karena kegiatan usahanya memiliki struktur transaksi yang kompleks, melibatkan pihak berelasi, serta dipengaruhi oleh kebijakan akuntansi dan tingkat profitabilitas. Penelitian ini bertujuan menganalisis pengaruh transfer pricing, manajemen laba, dan profitabilitas terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2023–2025. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan tahunan dan laporan keuangan perusahaan. Sampel ditentukan menggunakan teknik purposive sampling dan menghasilkan 29 perusahaan dengan 87 observasi. Data dianalisis menggunakan regresi data panel Random Effect Model dengan cluster-robust standard errors melalui perangkat lunak Stata. Tax avoidance diproksikan menggunakan Effective Tax Rate, sedangkan transfer pricing, manajemen laba, dan profitabilitas masing-masing diukur menggunakan rasio piutang pihak berelasi terhadap total piutang, discretionary accruals berdasarkan Modified Jones Model, dan Return on Assets. Hasil penelitian menunjukkan bahwa transfer pricing tidak berpengaruh signifikan terhadap tax avoidance dengan nilai probabilitas 0,643. Manajemen laba juga tidak berpengaruh signifikan terhadap tax avoidance dengan nilai probabilitas 0,928. Profitabilitas berpengaruh positif dan signifikan terhadap tax avoidance dengan nilai probabilitas 0,005, yang ditunjukkan oleh penurunan Effective Tax Rate ketika profitabilitas meningkat.

Tax revenue plays a strategic role in strengthening national fiscal capacity, yet corporate tax avoidance may reduce the amount of explicit taxes borne by companies. This issue is particularly relevant to the mining sector because its business activities involve complex transaction structures, related-party relationships, accounting discretion, and fluctuating profitability. This study aimed to examine the effects of transfer pricing, earnings management, and profitability on tax avoidance among mining companies listed on the Indonesia Stock Exchange during the 2023–2025 period. The study employed a quantitative approach using secondary data obtained from corporate annual reports and financial statements. The sample was selected through purposive sampling and consisted of 29 companies with 87 firm-year observations. The data were analyzed using a Random Effects panel regression model with company-clustered robust standard errors in Stata. Tax avoidance was proxied by the Effective Tax Rate, while transfer pricing, earnings management, and profitability were measured using the ratio of related-party receivables to total receivables, discretionary accruals based on the Modified Jones Model, and Return on Assets, respectively. The results showed that transfer pricing had no significant effect on tax avoidance, with a probability value of 0.643. Earnings management also had no significant effect on tax avoidance, with a probability value of 0.928. Profitability had a positive and significant effect on tax avoidance, with a probability value of 0.005, as higher profitability was associated with a lower Effective Tax Rate