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

C. Susi Maryanti; Agus Munandar

doi:10.24912/ja.v28i1.1797

Authors

C. Susi Maryanti Program Studi Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul, Jakarta, Indonesia
Agus Munandar Program Studi Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul, Jakarta, Indonesia

DOI:

https://doi.org/10.24912/ja.v28i1.1797

Keywords: Transfer Pricing; Tax; Tunneling Incentive; Bonus Mechanism; Leverage.

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.

Author Biographies

C. Susi Maryanti, Program Studi Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul, Jakarta, Indonesia

csusimaryanti@gmail.com

Agus Munandar, Program Studi Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul, Jakarta, Indonesia

agus.munandar@esaunggul.ac.id

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