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 Effect of Sales Growth and Leverage on Tax Avoidance Empirical Study of Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange in 2014-2018

2020 ◽  
Vol 5 (2) ◽  
pp. 89-95
Author(s):  
Bella Nadya ◽  
Dyah Purnamasari
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Financial Statements ◽  
Sales Growth ◽  
Research Model ◽  
Mining Companies ◽  
Panel Data Regression ◽  
Data Regression

This study aims to determine the influence of sales growth and leverage on tax avoidance on coal sub-sector mining companies listed on the IDX in 2014-2018. The data used were secondary data and the samples were financial statements from 10 coal sub-sector mining companies listed on the IDX in 2014-2018. The method of sample selection was purposive sampling, while the data analysis included panel data regression analysis. The data were analyzed using Eviews 10 software. The results of this study show that sales growth and leverage affect tax avoidance. Suggestions for further research is to add research model variables that influence tax avoidance.

scholarly journals Transfer pricing decision: Manufacturing companies with special transaction on the Indonesian stock exchange

2020 ◽  
Author(s):  
Anny Widiasmara ◽  
Ika Purwaningsih
Keyword(s):  
Financial Reporting ◽  
Intangible Assets ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Sample Selection ◽  
Secondary Data ◽  
Income Shifting ◽  
Manufacturing Companies ◽  
Pricing Decisions ◽  
Analysis Technique

The purpose of this study is to provide empirical evidence on the influence of taxes, tunneling incentives for income shifting, financial reporting and intangible assets on transfer pricing decisions. The data used is secondary data in the form of annual financial statements downloaded from the official website of IDX www.idx.co.id. The population of this study is a manufacturing company registered in IDX for the period 2016-2018. Sample selection technique using purposive sampling method so that 33 companies are obtained according to the criteria. The analysis technique uses multiple linear regressions tested with SPSS version 20 applications. The results showed that taxes, tunneling incentives for income shifting, and financial reporting had no effect on transfer pricing decisions. Meanwhile, intangible assets have a significant positive effect on transfer pricing decisions.

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 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 Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak Terhadap Manajemen Laba

2021 ◽  
Vol 4 (3) ◽  
pp. 305-315
Author(s):  
Dita Rimbawati Dewi ◽  
Dian Anita Nuswantara
Keyword(s):  
Earnings Management ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Consumer Good ◽  
Tax Planning ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Deferred Tax ◽  
Tax Expense

This study aims to examine the effect of deferred tax expense and tax planning on earnings management. This research is a quantitative study using secondary data from financial reports and annual reports of manufacturing companies sub-sector consumer good indutry listed on the Indonesia Stock Exchange from 2014 until 2018. The sample selection uses a purposive sampling method. Data analysis techniques using multiple regression analysis with SPSS 23. The results of this study are the variable tax planning has a positive influence on earnings management. The variable deferred tax expense does not have a significant effect on earnings management because management has limitations in determining the amount of deffered tax expense.

scholarly journals Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Ratna Felix Nuradila ◽  
Raden Arief Wibowo
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Purposive Sampling ◽  
Debt Covenant

This research is purposed to determine the effect of tunneling incentive,bonus mechanism and debt covenant to transfer pricing wich ismoderated by tax minimization on multinational firm’s listed atIndonesian Stock Exchange in 2012-2014. The technique of thisanalysis is multiple regression analysis, wich used 33 annual reportfrom secondary data with purposive sampling method. The result ofthis research showed that variabel which are having a significantimpact to transfer pricing are tunneling incentive, debt covenant andmoderation of tax minimization to tunneling incentive.Keywords: Transfer Pricing, Tunneling Incentive, Bonus Mechanism, Debt Covenant, Tax MinimizationJEL Classification: H25, H71, M1

scholarly journals The Effect of Tax Minimization and Exchange Rate on Transfer Pricing Decisions with Leverage as Moderating

2020 ◽  
Vol 9 (2) ◽  
pp. 110-115
Author(s):  
Diah Kumala Devi ◽  
Trisni Suryarini
Keyword(s):  
Regression Analysis ◽  
Exchange Rate ◽  
Empirical Evidence ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Sampling Technique ◽  
Descriptive Statistics ◽  
Pricing Decisions ◽  
Mining Companies ◽  
Pricing Decision

The aims of this research are to analyze and to find empirical evidence about the effect of tax minimization and exchange rate on company decision of transfer pricing with leverage as moderating variable. The population of this research was mining companies which listed in Indonesia Stock Exchange (IDX) over the period 2013 to 2018 from 45 companies. The sampling technique used purposive sampling. Eighteen companies were selected with 65 units analysis were obtained. In addition, data was analyzed using descriptive statistics and inferential statistics using Moderated Regression Analysis (MRA). The data was processed by IBM SPSS Statistics 21 software. The results show that tax minimization and exchange rate have positive and significant effect on transfer pricing. Leverage does not moderate the effect of tax minimization on transfer pricing but leverage significantly moderate the effect of exchange rate on transfer pricing. The conclusion of this research is transfer pricing decision will be higher when tax minimization and exchange rate be higher, but leverage can moderate the effect of exchange rate to transfer pricing.

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.

scholarly journals ANALISIS FAKTOR YANG MEMPENGARUHI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

2019 ◽  
Vol 21 (1) ◽  
pp. 1-11
Author(s):  
Vidiyanna Rizal Putri
Keyword(s):  
Income Tax ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Sample Selection ◽  
Secondary Data ◽  
Binary Logistic Regression ◽  
Binary Logistic Regression Analysis ◽  
Manufacturing Companies ◽  
Analysis Technique

The aim of this study is to determine and analyze  the effect of income tax variables, bonus mechanisms, incentive tunneling to transfer pricing. The sample selection using purposive sampling method and the sample of this research are 23 manufacturing companies listed in Indonesian Stock Exchange (IDX). The data are obtained from secondary data of annual report of basic and manufacture companies listed in Indonesia Stock Exchange in 2012-2016. The analysis technique used in this research is binary logistic regression analysis. The hypothesis in this study is based on previous research and various other supporting theories. The results of this study indicate that the income tax is significant and significant to the transfer pricing, incentive Tunneling influential and significant to transfer pricing, while the bonus mechanism does not affect the transfer pricing.

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