scholarly journals Pengaruh Laba Antar Divisi, Pajak, Dan Tunneling Incentive Pada Keputusan Transfer Pricing Perusahaan Manufaktur Terbuka

2019 ◽  
Vol 7 (2) ◽  
pp. 1
Author(s):  
Abubakar Arif ◽  
Wida Cintya Dewi
Keyword(s):  
Stock Exchange ◽  
Transfer Pricing ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Business Decision ◽  
Effective Strategies ◽  
Economic Fundamentals ◽  
Pricing Decision ◽  
Opportunistic Behaviour ◽  
Final Sample

<p class="Style2">Transfer Pricing is a price transaction happened between companies with special relationship. Transfer pricing phenomenon could happened is based on the management motivation in order to tax avoidance or any opportunistic behaviour, especially to do wealth transfer among related parties. For multinational corporate view, transfer pricing is one of the effective strategies to compete with their competitors. The aim of this research is to test the influence of profit among division, taxes, and tunneling incentive on transfer pricing decision in manufacture companies that listed at Indonesia Stock Exchange. Sample selection was using purposive sampling with final sample 95 companies and 243 observationa from 2009-2012 the result shows that profit among division and tunneling have an influence on transfer pricing decision, while taxes have not influence on transfer pricing decision.This is due a business decision driven by economic fundamentals such as rate of return and not the tax considerations. The findings give any opportunity to the next researchers to investigate the effect of other variables on transfer pricing decision, such as bonus scheme that based on income.</p>

scholarly journals PENGARUH PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS PADA KEPUTUSAN TRANSFER PRICING PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 14 (1) ◽  
pp. 47
Author(s):  
Gresia Meriana Purwanto ◽  
James Tumewu
Keyword(s):  
Stock Exchange ◽  
Transfer Pricing ◽  
Sample Selection ◽  
Purposive Sampling ◽  
Determination Coefficient ◽  
Pricing Decision ◽  
Final Sample ◽  
Affect Transfer

The aim of this research is to test the influence of tax tunneling incentive and bonus scheme on transfer pricing decision in manufacture companies that listed at Indonesian Stock Exchange. Sample selection was using purposive sampling with final sample 44 from 2012 observation. The result shows that tax and tunneling incentive have an influence on transfer pricing decision, besides than bonus scheme doesn’t have an influence on transfer pricing decision. The determination coefficient is 31,8% that is reflect to variation of tax, tunneling and bonus scheme affect transfer pricing decision. The influence of tax and tunneling is also statistically significant affect transfer pricing. Otherwise the influence of tax and bonus scheme doesn’t have statistically significant affect transfer pricing. The findings give any opportunities to next researchers to investigate the effect of any others variable on transfer pricing decision, such as bonus scheme that based on income. The measurement of transfer pricing using sales to related parties is also relevant proxy and also investigate the effect of any others variable on transfer pricing decision, such as tariffs to the next research.

Pengaruh Transfer Pricing, Koneksi Politik dan Likuiditas Terhadap Agresivitas Pajak (Survey Terhadap Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2016-2019)

2021 ◽  
Vol 13 (2) ◽  
pp. 332-343
Author(s):  
Anita Nur Fadillah ◽  
Ita Salsalina Lingga
Keyword(s):  
Tax Evasion ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Sample Selection ◽  
Mining Industry ◽  
Tax Avoidance ◽  
Political Connection ◽  
Tax Aggressiveness ◽  
Aggressive Tax Avoidance

Abstract Tax aggressiveness is a tax avoidance that is carried out excessively by a business entity which leads to tax evasion. This will have an impact on reducing state revenue from taxes. There are many factors that trigger aggressive tax avoidance. This research is intended to examine the effect of transfer pricing, political connection and liquidity on tax aggressiveness both partially and simultaneously. The population in this study are mining industry entities listed in the Indonesian Stock Exchange for the year of 2016-2019. The sample selection is determined by purposive sampling method. Samples obtained as many as 8 companies for 4 years with a total of 32 samples. Analysis of data uses multiple regression. The result findings indicate that in partially there is no influence of transfer pricing and liquidity on tax aggressiveness, while political connection affects tax aggressiveness. Furthermore, in simultaneously transfer pricing, political connection and liquidity affect tax aggressiveness.   Keywords : Transfer Pricing, Political Connection, Liquidity, and Tax Aggressiveness  

scholarly journals PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS PADA KEPUTUSAN TRANSFER PRICING

2016 ◽  
Vol 6 (2) ◽  
pp. 157
Author(s):  
Novi Lailiyul Wafiroh ◽  
Niken Nindya Hapsari
Keyword(s):  
Annual Report ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Pricing Decision ◽  
Affect Transfer ◽  
Transaction Tax

<p><strong>Abstract</strong></p><p>There are two kinds of motivation in transfer pricing transaction, tax avoidance and opportunistic motivation. Tunneling that disadvantages the minority stockholders often happens since the stockholders in Indonesia tend to concentrate on a minority. Besides, the rules and laws cannot protect them. Management will try to increase the company’s profit in order to get the bonus promised by the company owner. This research aims to know: 1) The effect of tax on transfer pricing decision, 2) The effect of tunneling incentive on transfer pricing decision, and 3) The effect of bonus mechanism on transfer pricing decision. This research focuses on 17 manufacture companies listed in Indonesia Stock Exchange (BEI) of 2011–2013. The data used is the secondary data that are companies ’ financial annual report gathered through the IDX official website by using purposive sampling. The data analysis method is logistic regression using SPSS 21 program. The result of analysis indicates that tax, tunneling incentive, and bonus mechanism simultaneously affect transfer pricing transaction. Partially, tax gives positive and significant effect on transfer pricing transaction. Meanwhile, tunneling incentive gives positive and significant effect on transfer pricing transaction. On the other hand, bonus mechanism does not give any significant effect on transfer pricing transaction.</p><p><strong>Abstrak</strong></p><p>Terdapat dua motivasi dilakukannya transaksi transfer pricing, yaitu motivasi penghindaran pajak dan motivasi oportunistik. Tunneling yang merugikan pemilik saham minoritas tidak jarang terjadi mengingat kepemilikan saham di Indonesia cenderung terkonsentrasi pada sebagian kecil pihak, dimana peraturan dan undang-undang yang dibuat masih belum mampu melindungi kepentingan mereka. Manajemen akan berusaha meningkatkan laba perusahaan guna memperoleh bonus yang dijanjikan oleh pemilik perusahaan yang didasarkan pada laba. Penelitian ini bertujuan untuk mengetahui: 1) Pengaruh pajak pada keputusan transfer pricing, 2) Pengaruh tunneling incentive pada keputusan transfer pricing, dan 3) Pengaruh mekanisme bonus pada keputusan transfer pricing. Fokus penelitian ini adalah 17 perusahaan manufaktur yang listing di BEI periode 2011–2013. Data yang digunakan yaitu data skunder berupa laporan keuangan tahunan perusahaan yang diperoleh melalui situs resmi IDX dengan menggunakan purposive sampling. Metode analisis data menggunakan regresi logistik dengan bantuan program SPSS21.Hasil analisis menunjukkan bahwa secara simultan pajak, tunneling incentive dan mekanisme bonus berpengaruh terhadap transaksi transfer pricing. Secara parsial pajak berpengaruh positif dan signifikan terhadap transaksi transfer pricing. Tunneling incentive berpengaruh positif dan signifikan terhadap transaksi transfer pricing. Dan mekanisme bonus tidak berpengaruh signifikan terhadap transaksi transferpricing.</p>

scholarly journals THE EFFECT OF TAX EXPENSE, BONUS MECHANISM, AND TUNNELING INCENTIVE TOWARDS TRANSFER PRICING DECISION IN COMPANIES WITH PROFITABILITY AS A MODERATING VARIABLE

2021 ◽  
Vol 21 (2) ◽  
pp. 293
Author(s):  
Bonita Bonita ◽  
Murtanto Murtanto
Keyword(s):  
Multiple Regression ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Sample Selection ◽  
Secondary Data ◽  
Observation Data ◽  
Regression Equations ◽  
Mining Companies ◽  
Pricing Decision ◽  
Tax Expense

<span class="s13"><span class="bumpedFont15">This research aims to obtain empirical evidence about the effe</span></span><span class="s13"><span class="bumpedFont15">ct of tax expense, bonus mechanism, and tunneling incentive partially towards transfer pricing decision in companies and the effect of profitability as a moderatin</span></span><span class="s13"><span class="bumpedFont15">g variable towards that effect.</span></span><span class="s13"><span class="bumpedFont15"> </span></span><span class="s13"><span class="bumpedFont15">The data used is secondary data obtained from the annual repo</span></span><span class="s13"><span class="bumpedFont15">rts of mining companies companies listed on the Indonesia Stock Exchange 2016 – 2020. The sample selection used is purposive sampling method and the number of mining companies sampled in this research were 14 companies with 7</span></span><span class="s13"><span class="bumpedFont15">0 observation data for 5 years.</span></span><span class="s13"><span class="bumpedFont15"> </span></span><span class="s13"><span class="bumpedFont15">The data analysis technique used in this study is linear multiple regression equations wit</span></span><span class="s13"><span class="bumpedFont15">h Moderated Regression Analysis </span></span><span class="s13"><span class="bumpedFont15">which is a special application of linear</span></span><span class="s13"><span class="bumpedFont15"> multiple regression equations. </span></span><span class="s13"><span class="bumpedFont15">The results this research are (1) tax expense has a significa</span></span><span class="s13"><span class="bumpedFont15">nt postitive effect towards transfer pricing decision; (2) bonus mechanism has no effect towards transfer pricing decision; (3) tunneling incentive has a significant postitive effect towards transfer pricing decision; (4) profitability moderate (strengthen</span></span><span class="s13"><span class="bumpedFont15">) the effect of tax expense towards transfer pricing decision; (5) profitability does not moderate (not strengthen nor weaken) the effect of bonus mechanism towards transfer pricing decision; (6) profitability moderate (strengthen) the effect of tunneling </span></span><span class="s13"><span class="bumpedFont15">incentive towards transfer pricing decision.</span></span>

scholarly journals The role of profitability in moderating the factors affecting transfer pricing

Accounting ◽  
2021 ◽  
pp. 1203-1210 ◽  
Author(s):  
Niswah Baroroh ◽  
Suryani Malik ◽  
Kuat Waluyo Jati
Keyword(s):  
Stock Exchange ◽  
Transfer Pricing ◽  
Sample Selection ◽  
Sampling Technique ◽  
Analysis Method ◽  
Factors Affecting ◽  
Pricing Decisions ◽  
Pricing Decision ◽  
Tax Expense

This study aims to analyze the influence of tax expense, bonus mechanism, and incentive tunneling on transfer pricing with profitability as moderating. The population is mining companies listed on the Indonesia Stock Exchange in 2016-2019. The sample selection used a purposive sampling technique and obtained 45 analysis units. Data analysis method used moderated regression analysis (MRA). The study showed that tunneling incentive had a significant positive on transfer pricing decision. Tax expense and bonus mechanism had no significant effect on transfer pricing decisions. Profitability strengthened the effect of tax expense on transfer pricing decisions. However, profitability was unable to moderate the influence of bonus mechanism and tunneling incentive towards on transfer pricing decisions. The conclusions are that shareholders the majority of a controlled by the foreign shown to improve the transfer pricing decision. An increase in profitability followed the transfer pricing decision high to reduce tax expense in the company.

scholarly journals The influence of tax, tunneling incentive, and bonus mechanisms on transfer pricing decision in manufacturing companies

2018 ◽  
Vol 7 (1) ◽  
pp. 69
Author(s):  
Yasfiana Nuril Indriaswari ◽  
Riski Aprillia Nita
Keyword(s):  
Stock Exchange ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Binary Logistic Regression ◽  
Manufacturing Companies ◽  
Minority Shareholders ◽  
Pricing Decision ◽  
Analysis Technique ◽  
The Board Of Directors ◽  
Profit Manipulation

Transfer pricing is a way conducted by a multinational company to do tax avoidance. Concentrated ownership structure makes the majority shareholders tend to perform a tunneling incentive that could harm minority shareholders. Companies that set bonus mechanism based on the profits will make the management or the board of directors tend to conduct profit manipulation. The aim of this research is to analyze the influence of tax, tunneling incentive and bonus mechanism on transfer pricing decision taken by manufacturing companies listed on the Indonesia Stock Exchange. The sample used on this study is manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014 totaling 69 companies taken using purposive sampling method. The analysis technique used in this study is analysis binary logistic regression. The result of this study shows that tax and tunneling incentive have significantly influence on transfer pricing, while bonus mechanism does not have significant influence on transfer pricing

scholarly journals Pengaruh Pajak, Intangible Assets, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing

2020 ◽  
Vol 5 (1) ◽  
pp. 17-23
Author(s):  
Anggun Rizki Novira ◽  
Leny Suzan ◽  
Ardan Gani Asalam
Keyword(s):  
Intangible Assets ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Sample Selection ◽  
Influence Factors ◽  
Financial Statement ◽  
Pricing Decisions ◽  
Pricing Decision ◽  
Spss Software ◽  
Positive Effect

Transfer pricing is the price for the delivery of goods, services, or other intangible assets at related parties transact with each other based on the arm’s lenght principle. The purpose of this study to examine the influence factors of tax, intangible assets, and bonus mechanism on transfer pricing decisions. The population in this study are mining sector companies listed on the Indonesian Stock Exchange from 2015-2018. Sample selection technique used in purposive sampling and acquired 13 sample companies. The data used in this study was obtained from financial statement. Methods of data analysis in this research in logistic regression analysis using SPSS software version 23. The result showed that simultaneous tax, intangible assets, and bonus mechanism have a significant effect on transfer pricing decision. Tax partially have no significant effect on transfer pricing decision, while intangible assets has a significant positive effect on transfer pricing, and bonus mechanism have no significant effect on transfer pricing decision.

Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak

2018 ◽  
Vol 2 (1) ◽  
pp. 1-28
Author(s):  
Teza Deasvery Falbo ◽  
Amrie Firmansyah
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Tax Revenue ◽  
Thin Capitalization

The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratioindicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transferpricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well astransfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companieswhich are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, theselected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examinationused in this study is multiple linear regression analysis of panel data.The results of this study suggest that thincapitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated withtax avoidance.

scholarly journals SOME FACTORS THAT AFFECT TRANSFER PRICING DECISION

2018 ◽  
Vol 3 (1) ◽  
pp. 21
Author(s):  
Resa Pide Pratama Septiyani ◽  
Wita Ramadhanti ◽  
Yudha Aryo Sudibyo
Keyword(s):  
Exchange Rate ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Foreign Ownership ◽  
Pricing Decision ◽  
Binary Regression Analysis ◽  
Affect Transfer ◽  
Positive Effect

The objectives of this research is to analyze the effect of tax minimization, firm size, foreign ownership bonus mechanism, and exchange rate on transfer pricing decision in multinational company engaged in manufacturing that listed on Indonesia Stock Exchange from the year of 2015 to 2016. Sampling method in this study is using purposive sampling using 8 criterias that have been determined. The result of binary regression analysis shows that only tax minimization that has positive effect on transfer pricing decision. While the others variable which are, firm size, foreign ownership, bonus mechanism, and exchange rate do not has an effect on transfer pricing decision.

scholarly journals Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance

2018 ◽  
pp. 1884
Author(s):  
Ni Putu Winda Ayuningtyas ◽  
I Ketut Sujana
Keyword(s):  
Regression Analysis ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Analysis Technique

This study aims to examine the variables of the proportion of independent commissioners, leverage, sales growth and profitability that affect companies to carry out tax avoidance. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017, with a total of 200 samples. Sample selection using probability sampling technique is purposive sampling technique. The data analysis technique used is a multiple linear regression analysis test. The results showed that the proportion of independent commissioners, sales growth and profitability had no effect on tax avoidance while leverage had an effect on tax avoidance. Keywords: tax, leverage, sales growth, profitability

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