The Effect Of Taxes, Tunneling Incentives, Bonus Mechanism, Leverage On Transfer Pricing
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 fin...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Tarumanagara
2024-01-01
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| Series: | Jurnal Akuntansi |
| Subjects: | |
| Online Access: | http://ecojoin.org/index.php/EJA/article/view/1797 |
| _version_ | 1797347967579979776 |
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| author | C. Susi Maryanti Agus Munandar |
| author_facet | C. Susi Maryanti Agus Munandar |
| author_sort | C. Susi Maryanti |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-08T11:56:35Z |
| format | Article |
| id | doaj.art-9a8defa947204e90928c151f0a667687 |
| institution | Directory Open Access Journal |
| issn | 1410-3591 2549-8800 |
| language | English |
| last_indexed | 2024-03-08T11:56:35Z |
| publishDate | 2024-01-01 |
| publisher | Universitas Tarumanagara |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj.art-9a8defa947204e90928c151f0a6676872024-01-24T03:29:56ZengUniversitas TarumanagaraJurnal Akuntansi1410-35912549-88002024-01-0128114716510.24912/ja.v28i1.17971781The Effect Of Taxes, Tunneling Incentives, Bonus Mechanism, Leverage On Transfer PricingC. Susi Maryanti0Agus Munandar1Program Studi Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul, Jakarta, IndonesiaProgram Studi Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul, Jakarta, IndonesiaThis 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.http://ecojoin.org/index.php/EJA/article/view/1797transfer pricing; tax; tunneling incentive; bonus mechanism; leverage. |
| spellingShingle | C. Susi Maryanti Agus Munandar The Effect Of Taxes, Tunneling Incentives, Bonus Mechanism, Leverage On Transfer Pricing Jurnal Akuntansi transfer pricing; tax; tunneling incentive; bonus mechanism; leverage. |
| title | The Effect Of Taxes, Tunneling Incentives, Bonus Mechanism, Leverage On Transfer Pricing |
| title_full | The Effect Of Taxes, Tunneling Incentives, Bonus Mechanism, Leverage On Transfer Pricing |
| title_fullStr | The Effect Of Taxes, Tunneling Incentives, Bonus Mechanism, Leverage On Transfer Pricing |
| title_full_unstemmed | The Effect Of Taxes, Tunneling Incentives, Bonus Mechanism, Leverage On Transfer Pricing |
| title_short | The Effect Of Taxes, Tunneling Incentives, Bonus Mechanism, Leverage On Transfer Pricing |
| title_sort | effect of taxes tunneling incentives bonus mechanism leverage on transfer pricing |
| topic | transfer pricing; tax; tunneling incentive; bonus mechanism; leverage. |
| url | http://ecojoin.org/index.php/EJA/article/view/1797 |
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