Pengaruh Pajak dan Tunneling Incentive Terhadap Keputusan Perusahaan untuk Melakukan Transfer Pricing dengan Ukuran Perusahaan Sebagai Variabel Moderasi
Main Article Content
Abstract
This study aims to obtain empirical evidence regarding the influence of taxes, and tunneling incentives on the company’s decision to do so transfer pricing with company size as a moderation variable. This type of research is quantitative associative. The population in this study is non-cylicle consumer companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. The sampling technique uses a purposive sampling technique with certain criteria. The number of samples in this study is 21 companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. The data technique uses a panel data regression test with the help of eviews 13. The results of the study show that simultaneously taxes and tunneling incentives have an effect on transfer pricing. Taxes have no effect on transfer pricing. Tunneling incentives have a significant effect on transfer pricing. In addition, the results of the study also show that the size of the company is not able to moderate the influence of taxes on transfer pricing. Company size moderate tunneling incentives for transfer pricing.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Animah, W. M. D. N., & I. (2021). Determinan transfer pricing pada perusahaan manufaktur di BEI tahun 2016-2018. Angewandte Chemie International Edition, 6(11), 951–952. http://repo.iain-tulungagung.ac.id/5510/5/BAB%202.pdf
Chalimatussa’diyah, N., Diana, N., & Cholid Mawardi, D. M. (2020). Pengaruh pajak, tunneling incentive dan mekanisme bonus pada keputusan transfer pricing pada perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI) periode 2015-2018. E-JRA, 09(06), 66–81. http://riset.unisma.ac.id/
Maulida, L., & Wahyudin, A. (2020). Determinan praktik transfer pricing dengan firm size sebagai pemoderasi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. EcoJoin, 18(2), 197–215. http://ecojoin.org
Putri, W. C., & Lindawati, L. (2023). Pengaruh tax minimization, exchange rate dan tunneling incentive terhadap keputusan transfer pricing. Scientific Journal of Reflection: Economic, Accounting, Management and Business, 6(1), 195-204.
Rahayu, T. T., Masitoh, E., & Wijayanti, A. (2020). Pengaruh beban pajak, exchange rate, tunneling incentive, profitabilitas dan leverage terhadap keputusan transfer pricing. Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI), 5(1), 78–90. http://jurnalekonomi.unisla.ac.id/index.php/jpensi
Robiyanto, F., Zuliyati, Z., & Sari, E. N. (2022). Faktor-faktor yang mempengaruhi keputusan transfer pricing (studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2020). Accounting Global Journal, 6(1), 46–66. https://doi.org/10.24176/agj.v6i1.7698
Sari, D. A. M., & Djohar, C. (2022). Pengaruh profitabilitas, debt covenant dan mekanisme bonus terhadap transfer pricing. Yudishtira Journal: Indonesian Journal of Finance and Strategy Inside, 2(2), 227–243. https://doi.org/10.53363/yud.v2i2.38
Setyorini, F., & Nurhayati, I. (2022). Pengaruh pajak (ETR), tunneling incentive (TNC), mekanisme bonus (ITRENDLB) dan firm size (Size) terhadap keputusan transfer pricing. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi), 13, 233–242.
Shintya, D. (2019). Pengaruh pajak, debt covenant, dan tunneling incentive terhadap keputusan transfer pricing. http://repository.unjani.ac.id/index.php?p=show_detail&id=2170&keywords
Sugiyono. (2016). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.