scholarly journals TRANSFER PRICING DECISIONS AT MULTINATIONAL COMPANIES IN INDONESIA: TAX EXPENSES, FOREIGN OWNERSHIP, INTANGIBLE ASSETS

2020 ◽  
Vol 6 (2) ◽  
pp. 46
Author(s):  
Anggun Budi Utami S Depari ◽  
Reza Ramadhan ◽  
Amrie Firmansyah
Keyword(s):  
Quantitative Methods ◽  
Intangible Assets ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Sampling Technique ◽  
Foreign Ownership ◽  
Manufacturing Companies ◽  
Pricing Decisions ◽  
Final Sample

<p>This study aims to examine the effect of tax expenses, foreign ownership on transfer pricing decisions. This study employs quantitative methods. This study's data type is secondary data from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Data were obtained from the Indonesia Stock Exchange's official website at http: //www.idx.co.id. Sampling was conducted by purposive sampling technique with a final sample of 30 observations. Hypothesis testing is done by multiple regression analysis with panel data. This study concludes that tax expenses and intangible assets are positively associated with transfer pricing decisions, while foreign ownership is not associated with transfer pricing decisions. This study indicates that Indonesia's Tax Authority needs to exercise tighter supervision on MNCs with intangible assets.</p>

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 The Role of Prudence in Moderating the Effect of Bonus Mechanism, Intangible Assets, and Inventory Intensity Ratio on Transfer Pricing

2020 ◽  
Vol 3 (2) ◽  
pp. 154-168
Author(s):  
Uswatun Khasanah ◽  
Trisni Suryarini
Keyword(s):  
Intensity Ratio ◽  
Intangible Assets ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Sampling Technique ◽  
Intangible Asset ◽  
Manufacturing Companies ◽  
Construction Companies ◽  
Pricing Decisions ◽  
The Impact

This study aims to examine prudence's role in moderating the effect of bonus mechanism, intangible asset, and inventory intensity ratio on transfer pricing decisions. This research population is all property, real estate & construction companies, and manufacturing companies listed on the Indonesia Stock Exchange in 2018. The sampling technique uses a purposive sampling method to obtain 109 units of analysis. This study uses moderated regression analysis (MRA), which is processed using IBM SPSS 21. This study proves that the bonus mechanism does not affect, while intangible assets and inventory intensity ratio significantly affect transfer pricing decisions. Prudence is proven to moderate the intangible assets' influence but does not moderate the impact of the bonus mechanism and inventory intensity ratio on transfer pricing decisions. This study concludes that the bonus mechanism does not affect the transfer pricing decision. Prudence is proven to moderate the effect of intangible assets but does not moderate the impact of the bonus mechanism and inventory intensity ratio on transfer pricing decisions.

scholarly journals THE EFFECT OF TAX AVOIDATION, EXCHANGE RATE, PROFITABILITY, LEVERAGE, TUNNELING INCENTIVE AND INTANGIBLE ASSETS ON THE DECISION TO TRANSFER PRICING

2021 ◽  
Vol 2 (02) ◽  
Author(s):  
Nisa Apriani ◽  
Trisandi Eka Putri ◽  
Indah Umiyati
Keyword(s):  
Exchange Rate ◽  
Intangible Assets ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Pricing Decisions

This study aims to analyze the effect of tax avoidance, exchange rate, profitability, leverage, tunneling incentives and intangible assets on transfer pricing decisions. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction (RPT) of sales. The independent variables in this study are tax avoidance, exchange rate, profitability, leverage, tunneling incentives and intangible assets. This study uses secondary data on financial reports or annual reports that have been published by companies on the Indonesia Stock Exchange. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. By using purposive sampling method, the total overall sample in this study is 70 financial statements from 14 companies. The analytical method used uses logistic regression analysis. The results of the analysis in this study indicate that the exchange rate, profitability, leverage, and intangible assets have a positive effect on the company's transfer pricing decision. While tax avoidance and tunneling incentives negatively affect company transfer pricing decisions.

scholarly journals PENGARUH PAJAK, TUNNELING INCENTIVE, DEBT COVENANT DAN PROFITABILITAS TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Ahmad Junaidi ◽  
Nensi Yuniarti. Zs
Keyword(s):  
Stock Exchange ◽  
Transfer Pricing ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Debt Covenants ◽  
Debt Covenant

This study aims to determine the effect of taxes, tunneling incentives, debt covenants, and profitability on the company's decision to transfer pricing. The data used in this study is secondary data obtained from accessing the web www.idx.co.id. The population of this research was manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sampling technique used was purposive sampling. The number of companies sampled in the study was 27 companies so that the total sample of the study was 135 observations. This study used the multiple linear regression analysis technique. The results of this study known there are still many variables outside the research that can explain transfer pricing.The determination coefficient is 0.441 which means that 44.1%. It indicates that the company transfers pricing is influenced by these variables, while the rest is explained by other variables.Based on the  result can be concluded that taxes, debt covenants and profitability has a positive effect on the decision to transfer pricing. While the tunneling incentive does not effect the decision to conduct transfer pricing.Keywords: Tax, Tunneling Incentive, Debt Covenant, Profitability, and Transfer Pricing

scholarly journals Tax Minimization Pemoderisasi Tunnelling Incentive, Mechanism Bonus dan Debt Covenant dalam Pengambilan Keputusan Transfer Pricing

2021 ◽  
Vol 8 (02) ◽  
pp. 16-34
Author(s):  
Priscillia Aulia Rahma Rahma ◽  
Djoko Wahjudi
Keyword(s):  
Stock Exchange ◽  
Transfer Pricing ◽  
Incentive Mechanism ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Research Population ◽  
Debt Covenant

ABSTRACT This study aims to determine the effect of income tunneling incentive, mechanism bonus and debt covenant   on   transfer   pricing   indications with tax minimization moderitation variables. This study is conducted using a case study with a qualitative research method. The data used is secondary data in form of evidence, historical records or reports that have been compiled in published and unpublished archives (documentary data). The research population   uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling technique was carried out by purposive sampling method. The study uses 505 observational data. Logistic regression is a data analysis technique used in this study. The result of the research that tunnelling incentives, mechanism bonus and debt covenant with tax minimization variable moderating have an effect on transfer pricing indications. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh tunneling incentive, mekanisme bonus dan debt covenant terhadap indikasi transfer pricing dengan tax minimization sebagai variabel moderisasi. Strategi  penelitian  yang  digunakan  adalah  studi kasus dengan metode penelitian kualitatif. Data yang digunakan adalah data sekunder berupa bukti, catatan atau laporan historis yang telah tersusun dalam arsip (data dokumenter) yang dipublikasikan dan yang tidak dipublikasikan. Populasi penelitian menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020. Teknik  pengambilan sampel dilakukan dengan metode purposive sampling. Penelitian menggunakan 505 data observasi. Regresi logistik merupakan teknik  analisis  data  yang  digunakan  dalam  penelitian  ini. Hasil penelitian menunjukkan bahwa tunnelling incentive, mechanism bonus dan debt covenant dengan tax minimization sebagai variabel pemoderisasi berpengaruh terhadap keputusan melakukan transfer pricing.

scholarly journals PENGARUH INSENTIF PAJAK, FINANCIAL DISTRESS, EARNING PRESSURE TERHADAP KONSERVATISME AKUNTANSI

2020 ◽  
Vol 4 (1) ◽  
pp. 10
Author(s):  
Listya Sugiyarti ◽  
Stefany Rina
Keyword(s):  
Financial Distress ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Secondary Data ◽  
Tax Incentives ◽  
Accounting Conservatism ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Final Sample

This study aims to obtain empirical evidence of tax incentives, financial distress, earnings pressure and accounting conservatism. The influence of the independent variable on the dependent variable in the study uses secondary data in the form of financial statement data in the manufacturing companies of the consumer goods industry sub sector listed on the Indonesia Stock Exchange in 2013-2017. This research used quantitative methods. The sample used in this study amounted to 19 manufacture companies of consumption goods industry sub-sector with a research observation period of 5 years and obtained a total final sample that can be processed as many as 95 financial statement data. Data analysis techniques used multiple linear regression with statistical tests and the operation of SPSS software version 24. The results of the study showed that tax incentives affect accounting conservatism, financial distress influences accounting conservatism, while earning pressure does not affect accounting conservatism.

scholarly journals Pengaruh Mekanisme Bonus dan Multinationality terhadap Keputusan Transfer Pricing pada Perusahaan Manufaktur di Bursa Efek Indonesia

2021 ◽  
Vol 4 (2) ◽  
pp. 1246-1256
Author(s):  
Isra Maulina ◽  
Almira Keumala Ulfah ◽  
Heny Rofizar ◽  
Husni Kamal ◽  
Muhammad Syafril Nasution
Keyword(s):  
Data Collection ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Multinational Companies ◽  
Multinational Company ◽  
Manufacturing Companies ◽  
Pricing Decisions ◽  
Data Collection Technique

This article aims to examine and analyze the Effect of Bonus Mechanisms, and Multinationality on Transfer Pricing Decisions in Manufacturing Companies Listed on the IDX for the 2016-2018 period. The population used in this study were 154 manufacturing companies listed on the Indonesia Stock Exchange, and the sample was taken using a purposive sampling method, namely 25 companies. The data collection technique used in this research is secondary data. Based on the analysis that has been done, the results show that H1 is rejected. This means that the bonus mechanism has no effect on transfer pricing. Bonuses are not a motivator for the board of commissioners to do transfer pricing, because basically the board of commissioners before doing transfer pricing must first consider the risk compared to the bonus. H2 is rejected. That is, multinationality has no effect on transfer pricing. This means that not all multinational companies can reduce their taxes by doing transfer pricing, this is because, if the company has a subsidiary in a part of the country that has high taxes, the multinational company cannot reduce its taxes with this alternative.

scholarly journals Determinan Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening

2021 ◽  
Vol 5 (2) ◽  
pp. 173-190
Author(s):  
Tri Neliana ◽  
Rina Destiana
Keyword(s):  
Financial Performance ◽  
Firm Value ◽  
Audit Committee ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Manufacturing Companies

This study aims to show the effect of institutional ownership, audit committee size, and corporate social responsibility (CSR) on firm value with financial performance as the intervening variable. This study uses quantitative methods with secondary data sources in company annual reports. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sampling technique used purposive sampling to obtain a sample of 74 companies. The data analysis technique used path analysis. The results showed that financial performance had a positive and significant effect on firm value. Institutional ownership and size of the audit committee do not affect financial performance. Meanwhile, CSR has a positive and significant effect on financial performance. Institutional ownership and the size of the audit committee have a positive and significant effect on firm value. At the same time, CSR does not affect the company's value. Institutional ownership does not affect firm value through financial performance. At the same time, the size of the audit committee and CSR affects the company's value through financial performance. This study can reference company management and investors in developing companies and investing.

scholarly journals THE EFFECT OF TAX MINIMIZATION, BONUS MECHANISM, FOREIGN OWNERSHIP, EXCHANGE RATE, AUDIT QUALITY ON TRANSFER PRICING DECISIONS

2021 ◽  
Vol 5 (1) ◽  
pp. 57-72
Author(s):  
Marfuah Marfuah ◽  
Sanintya Mayantya ◽  
Priyono Puji Prasetyo
Keyword(s):  
Exchange Rate ◽  
Audit Quality ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Foreign Ownership ◽  
Manufacturing Companies ◽  
Pricing Decisions ◽  
Pricing Decision ◽  
Negative Effect ◽  
The Government

Abstract The purpose of this study was to determine the effect of tax minimization, bonus mechanisms, foreign ownership, exchange rates, and audit quality on transfer pricing in manufacturing companies in Indonesia. The population of this research was all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. By using the purposive sampling method, 81 companies were selected as the research sample. Based on logistic regression analysis, it was proven that the tax minimization variable has a significant positive effect on transfer pricing decisions. Likewise, the audit quality variable is proven to have a significant negative effect on transfer pricing decisions in manufacturing companies in Indonesia. Meanwhile, the bonus mechanism, foreign ownership, and exchange rate variables were not proven to have a significant effect on the company's transfer pricing decision. These results indicated that the greater the tax minimization carried out by the company and the lower the audit quality will increase the probability of the company in conducting transfer pricing, and vice versa. The results of this study have implications for encouraging the government to make regulations that can prevent transfer pricing practices between companies that have a special relationship that might harm the government from tax revenue.  Keywords: bonus mechanism; foreign ownership; tax minimization; transfer pricing

Pengaruh keputusan investasi, keputusan pendanaan, dan kebijakan dividen terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Dina Patrisia ◽  
Muthia Roza Linda ◽  
Ursa Yulianti
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Decision ◽  
Investment Decisions ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Positive Direction ◽  
Company Value

This study aims to analyze the effect of investment decisions, funding decisions, and dividend policy on the value of the company. This research is classified as causative research. The populations in this study are all Manufacturing companies listed on the Stock Exchange in 2012-2016. The sampling technique in this study is using purposive sampling technique with a total sample of 213 samples. The data used is secondary data. The data analysis method used is multiple regression. The results showed that investment decision variables affect the value of the company in a positive direction, funding decisions affect the value of the company in a negative direction, and dividend policy affects the value of the company with a positive direction on Manufacturing companies listed on the IDX. With this research, it is expected that researchers who can further conduct research related to factors that influence the value of the company whose impact is higher than what researchers have met. By using different proxy and data processing methods to produce more accurate data processingKeywords: Investment decisions; funding decisions; dividend policy; company value

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