Articlegold2019

ANALISIS FAKTOR YANG MEMPENGARUHI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

17 citations0/0 files storedJurnal Manajemen Dayasaing

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Corporate Taxation and Avoidance Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

The aim of this study is to determine and analyze the effect of income tax variables, bonus mechanisms, incentive tunneling to transfer pricing. The sample selection using purposive sampling method and the sample of this research are 23 manufacturing companies listed in Indonesian Stock Exchange (IDX). The data are obtained from secondary data of annual report of basic and manufacture companies listed in Indonesia Stock Exchange in 2012-2016. The analysis technique used in this research is binary logistic regression analysis. The hypothesis in this study is based on previous research and various other supporting theories. The results of this study indicate that the income tax is significant and significant to the transfer pricing, incentive Tunneling influential and significant to transfer pricing, while the bonus mechanism does not affect the transfer pricing.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2014Manajemen Laba : Teori dan Model Empiris 2019Consideration of Fraud in a Financial Statement Audit 2010Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies 2014Pengaruh pajak, tunneling incentive dan exchange rate pada keputusan transfer pricing perusahaan 2010EVALUASI REGULASI ATAS PRAKTIK PENGHINDARAN PAJAK PENANAMAN MODAL ASING

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2021Determinants of Transfer Pricing Decisions in Mining Companies Listed on the Indonesian Stock Exchange

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