Universitas Bhayangkara Jakarta Raya

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Machdar, Nera Marinda (2026) Literature Review:Pengaruh Transfer Pricing, Pajak Tangguhan, Ukuran Perusahaan terhadap Penghindaran Pajak pada Sektor Makanan dan Minuman di Bei Tahun. JPIM:JurnalPenelitianIlmiahMultidisipliner, 1 (4). pp. 1375-1379.

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Abstract

In recent years, tax avoidance has become a significant concern for governments and regulatory bodies across the globe, especially in developing countries like Indonesia. The state heavily relies on tax revenues as a major source of income to support public infrastructure, social programs, and economic development. However, various companies often seek ways to minimize their tax obligations through legal or semi-legal means, such as transfer pricing, deferred tax strategies, or taking advantage of their firm size to implement aggressive tax planning.One of the most notable sectors in the Indonesia Stock Exchange (IDX) is the food and beverage industry.This sector is vital to national economic growth and public welfare, yet it is not immune to tax avoidance practices. Previous research indicates that transfer pricing, commonly used by multinational corporations, may facilitate shifting profits to jurisdictions with lower tax rates. Deferred tax-arising from temporary differences in accounting standards and tax laws-can also be utilized to postpone tax payments. Additionally, larger companies often have more resources and expertise to navigate complex taxregulations, potentially giving them more room for tax avoidance.Despite various efforts by the Indonesian government and the Directorate General of Taxes to enforce tax compliance, tax avoidance continues to occur. This phenomenon raises questions regarding the extent to which internal corporate policies-especially concerning transfer pricing, deferred taxes, and company size-play a role in facilitating such practices.Given these circumstances, this study aims to investigate the influence of transfer pricing, deferred tax, and firm size on tax avoidance among food and beverage companies listed on the Indonesia Stock Exchange. The findings of this research are expected to contribute to a better understanding of tax avoidance behavior in the sector and provide insights for regulators and stakeholders to strengthen tax governance in Indonesia.

Item Type:	Article
Subjects:	Ilmu Sosial > Ekonomi > Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Magister Akuntansi
Depositing User:	Prof. Dr. Nera Marinda Machdar
Date Deposited:	21 Sep 2026 01:37
Last Modified:	21 Sep 2026 01:37
URI:	http://repository.ubharajaya.ac.id/id/eprint/41221

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