Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak
Abstract
Keywords
Full Text:
PDFReferences
Blouin, J., Huizinga, H., Laeven, L., & Nicodeme, G. (2013). Thin Capitalization Rules and Multinational Firm Capital Structure. Working paperOxford, U.K.
Braithwaite, J. (2005). Markets in Vice, Markets in Vitue. Sydney: Federation Press.
Byrnes, L., & Lavelle, L. (2003). The Corporate Tax Game. Bloomberg Business Week. Retrieved from https://www.bloomberg.com/news/articles/2003-03-30/the-corporate-tax-game.
Cobham, A. (2005). Tax evasion, tax avoidance and development finance. QEH Working Paper Series, 129(129), 1–20.
Dahlby, B. (2008). Taxation of Outbound Direct Investment : Economic Principles and Tax Policy Considerations. Advisory panel on Canada’s system of international taxation. Alberta. Retrieved form https://www.fin.gc.ca/access/tt-it/apcsit-gcrcfi/pdf/RR9 - Dahlby - en - final - 090623.pdf.
Darussalam, S. D., & Kristiaji, B. B. (2013). Transfer Pricing: Ide, Strategi, dan Panduan Praktis dalam Perspektif Pajak Internasional. Jakarta: Danny Darussalam Tax Center.
Desai, M. A., & Dharmapala, D. (2009). Earnings management and corporate tax shelters. Harvard University.
Desai, M. A., Foley, C. F., & Hines, J. R. (2006). The demand for tax haven operations. Journal of Public Economics, 90(3), 513–531.
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-run Corporate Tax Avoidance. The Accounting Review, 83(1), 61–82.
Eden, L., & Smith, L. M. (2011). The Ethics of Transfer Pricing. Texas. Retrieved from https://www.ualberta.ca/business/media/business/research/conferences/fraudinaccountingorganizationsandsociety/documents/eden-smith-ethics-of-tp-aos-uk-final.PDF.
Feinschreiber, R. (2004). Transfer pricing Method. New Jersey: Wiley and Sons, Inc.
Frank, M.M., Lynch, L. J., & Rego, S. O. (2009). Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting. The Accounting Review. Vol. 84. 467–496.
Gujarati, D. N., & Porter, D. C. (2009). Basic Econometrics (5th ed.). New York: Douglas Reiner
Gupta, S. & Newberry, K. (1997). Determinants of the Variability of Corporate Effective Tax Rates: Evidence from Longitudinal Data. Journal of Accounting and Public Policy, 16, 1–34
Gusnardi. (2009). Penetapan Harga Transfer Dalam Kajian Perpajakan. Pekbis Jurnal, vol. 1, 36–43
Hanlon, M. & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50, 127–178.
Hanlon, M. & Slemrod, J. (2009). What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement. Journal of Public Economics, 93(1-2), 126–141.
Hansen, D. R. & Mowen, M. M. (2005). Managerial Accounting Edisi ke-8. Mason: Thomson Higher Education.
Horngren, C.T., Datar, S. M., & Rajan, M. V. (2015). Cost Accounting: A Managerial Emphasis. Issues in Accounting Education.
Ismi, F. & Linda. (2016). Pengaruh Thin Capitalization, Return on Asset, dan Corporate Governance pada Perusahaan Jakarta Islamic Index (JII). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), I(1), 150-165.
Jensen, M.C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360
Killaly, J. (2009). Assisting compliance and managing tax risks in the large market : understanding ATO approaches and perspectives. Fifth Annual Corporate Tax Forum. Sydney.
Khomsatun, S. & Martani, D. (2014). Pengaruh Thin Capitalization dan Asset Mix Perusahaan Indeks Saham Syariah Indonesia (ISSI) terhadap Penghindaran Pajak. Simposium Nasional Akuntansi.
Lietz, G. M. (2013). Determinants and Consequences of Corporate Tax Avoidance.
Mardiasmo. (2016). Perpajakan Edisi Terbaru 2016. Yogyakarta: Andi.
Perusahaan Mengaku Rugi tapi Terus Ekspansi. (2016, April 25). Media Indonesia. Retrieved from http://mediaindonesia.com/news/read/42193/perusahaan-mengaku-rugi-tapi-terus-ekspansi-1/2016-04-25.
Modigliani, F., & Miller, M. H. (1963). Corporate Income Taxes and the Cost of Capital: A Correction. The American Economic Review, 53(3), 433–443.
OECD. (2009). Countering offshore tax evasion. Retrieved from http:// www.oecd.org/ctp/harmful/42469606.pdf.
OECD. (2012). Thin Capitalization Legislation: A background paper for country tax administrators, 1–41. Retrieved from http://www.oecd.org/ctp/tax-global/5. thin_capitalization_background.pdf.
Rego, S. (2003). Tax Avoidance of U.S. Multinational Corporations. Contemporary Accounting Research, 20, 805–833.
Richardson, G., Taylor, G., & Lanis, R. (2013). Determinants of transfer pricing agressiveness: Empirical evidence from Australian firms. Journal of Contemporary Accounting & Economics, 9(2), 136–150.
Shackelford, D. A., Slemrod, J., & Sallee, J. 2007. A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior, NBER Working Paper No. w12873.
Sismi, A. L., & Martani, D. (2014). Pengaruh perbedaan laba akuntansi dengan laba pajak dan kepemilikan keluarga terhadap persistensi laba. Simposiun Nasional Akuntansi XVIII.
Slemrod, J. (2001). A general model of the behavioural response to taxation. International Journal of Entrepreneurial Behaviour dan Research, 8, 119–128
Suandy, E. (2008). Perencanaan Pajak. Edisi Empat. Jakarta: Salemba Empat.
Tang, T., & Firth, M. (2011). Can book-tax differences capture earnings management and tax Management? Empirical evidence from China. International Journal of Accounting, 46(2), 175–204.
Tang, T. & Firth, M. (2012). Earning Persistence and Stock Market Reactions to the Different Information in Book-Tax Difference: Evidence from China. The International Journal of Accounting.
Taylor, G. & Richardson, G. (2013). The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms. Journal of International Accounting, Auditing and Taxation, 22(1), 12–25
Taylor, G. & Richardson, G. (2012). International Corporate Tax Avoidance Practices: Evidence from Australian Firms. The International Journal of Accounting, 47(4), 469–496.
Taylor, G., Tower, G., & Van Der Zahn, M. 2011. The influence of international taxation structures on corporate financial disclosure patterns. Accounting Forum, 35(1), 32–46.
Titman, S., Keown, A.J. & Martin, J. D. (2011). Financial Management: Principles and Applications, 11th edition, international edition. Boston: Prentice Hall
Wenzel, M. (2002). The impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers’ identity. The Journal of applied psychology, 87(4), 629–645.
DOI: https://doi.org/10.36766/ijag.v2i1.11
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.