The Effect Of Taxes, Tunneling Incentives, Bonus Mechanism, Leverage On Transfer Pricing

C. Susi Maryanti · Agus Munandar

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Corporate Taxation and Avoidance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This study examines the effect of taxes, tunnelling incentives, bonus mechanisms and leverage on transfer pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study population included listed manufacturing companies on IDX from 2017 to 2021 and had their financial statements published on the IDX. The sampling technique used was purposive sampling, taking thirteen companies with a study period of five years, thus obtaining a total of sixty-five study samples. The statistics used in this examination are taken from the company's financial statements. This study uses a quantitative design combined with data analysis techniques using classical hypothesis testing, descriptive statistics testing and hypothesis testing. The results show that tax, tunnelling incentive and leverage variables significantly impact the transfer pricing indication. The bonus mechanism variable has no impact on the indication of transfer pricing.

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2019Pajak, Mekanisme Bonus dan Transfer Pricing 2021Studi Literatur Tentang Agency Theory 2018Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing 2019THE INFLUENCE OF TAX, FOREIGN OWNERSHIP AND COMPANY SIZE ON THE APPLICATION OF TRANSFER PRICING IN MANUFACTURING COMPANIES LISTED ON IDX DURING 2013-2017 2020PENGARUH PAJAK, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER 2020Pengaruh Pajak, Intangible Assets, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing 2019Pengaruh Tunneling Incentive, Mekanisme Bonus Dan Exchange Rate Terhadap Keputusan Perusahaan Melakukan Transfer Pricing 2021PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN PROFITABILITAS TERHADAP TRANSFER PRICING

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