scholarly journals PENGARUH PAJAK, EXCHANGE RATE, TUNNELING INCENTIVE, DAN LEVERAGE TERHADAP TRANSFER PRICING

2018 ◽  
Vol 19 (3) ◽  
pp. 90
Author(s):  
Bela Pratiwi
Keyword(s):  
Exchange Rate ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Sampling Technique ◽  
Financial Statements ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Related Party Transaction ◽  
Industry Sectors ◽  
Positive Effect

This study aims to determine the effect of tax, Exchange rate, tunneling incentive, and leverageto Transfer Pricing. Dependent variable in this study is Transfer Pricing which is proxied withthe value from a related party transaction (RPT) of sale. The independent variables in this studyare tax, Exchange rate, tunneling incentive, and leverage. This study took the secondary datain financial statements or annual reports that have been published by companies in IndonesiaStock Exchange. The population in this study are all the manufacturing companies listed on theIndonesia Stock Exchange in 2012-2016. This study took manufacturing companies listed on theIndonesia Stock Exchange as sample, especially the various industry sectors from years 2012-2016. Sampling technique used in this study was purposive sampling method. The total numberof sample in this study is 35 firm years from seven companies. The analytical method used waslogistic regression analysis using SPSS program version 16. The results of the analysis inthis study indicate that tax, Exchange rate, and tunneling incentive have no significant effect onTransfer Pricing, whereas leverage has a significant positive effect on Transfer Pricing.Keywords: Transfer Pricing, Tax, Exchange rate, Incentive Tunneling, Leverage.

scholarly journals Analisis Keputusan Transfer Pricing Berdasarkan Pajak, Tunneling dan Exchange Rate

2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Hani Sri Mulyani ◽  
Endah Prihartini ◽  
Dadang Sudirno
Keyword(s):  
Exchange Rate ◽  
Exchange Rates ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Tax Burden ◽  
Manufacturing Companies ◽  
Pricing Decisions ◽  
Pricing Decision ◽  
The Government ◽  
Positive Effect

Tax has two points of view, for the government tax is a source of state revenue that has the largest contribution, but for tax companies is a burden that must be paid. Often companies do tax planning strategies so that the tax burden that must be borne by the company becomes smaller. Companies usually exploit loopholes from the use of accounting methods allowed by accounting and taxation rules. Transfer Pricing is one of the ways companies take to reduce the tax burden. This study aims to determine and obtain empirical evidence about the effect of tax, tunneling and exchange rates on transfer pricing decisions both partially and simultaneously on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The research method used is descriptive and verification analysis method. The population in this study were 144 manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2017. Sampling using a purposive sampling method and obtained a sample of 20 companies. The results of this study indicate that partially significant positive effect on transfer pricing decisions, tunneling does not significantly influence the transfer pricing and exchange rate decisions do not significantly influence the transfer pricing decision, but simultaneously the results of this study indicate that taxes, tunneling and exchange rates affect significant to the transfer pricing decision.

scholarly journals PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

2021 ◽  
Vol 5 (1) ◽  
pp. 34
Author(s):  
Tri Setyaningsih ◽  
Titiek Puji Astuti ◽  
Yunus Harjito
Keyword(s):  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Data ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Positive Effect

This Study aims to examine the effect of firm size, leverage and profitability on income smoothing of the manufacturers registered at the Indonesia’s Stock Exchange in 2014-2018. Type of research in this study is quantitative research. The data used be in the form of secondary data taken based on the company’s financial statements in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. The sampling technique of this study uses purposive sampling method. The analysis method of this research uses a regression analysis with Eviews 9 Version. Based on the result of analysis data in this research showes that the firm size have a positive effect on income smoothing while the leverage and profitability does not effect on income smoothing in manufacturing companies listed on Indonesia Stock Exchange in 2014-2018. Keywords: Firm Size, Leverage, Profitability, Income Smoothing

scholarly journals The Impact of Tax, Exchange Rate, Tunneling Incentive and Firm Size on Transfer Pricing (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for Years2014-2018)

2019 ◽  
Vol 1 (2) ◽  
pp. 149-166
Author(s):  
Felicia Vanessa Wijaya ◽  
Luky Patricia Widianingsih
Keyword(s):  
Exchange Rate ◽  
Firm Size ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Analysis Technique ◽  
The Impact

Abstract: In the era of globalization, companies are developing into multinational companies that establish branches or subsidiaries in various countries. This globalization has given an impact to increase international transaction. These transactions could lead to transactions with related parties that shows an indication of transfer pricing. Along with the development of globalization, factors affecting transfer pricing are not only derived from taxes, but also from other factors. The purpose of this research is to examine the effect of tax, exchange rate, tunneling incentive, and firm size on transfer pricing. This research used secondary data in the form of annual reports published on the Indonesia Stock Exchange. Population of this research was manufacturing companies for years 2014-2018 and by purposive sampling method, a sample of 19 manufacturing companies was obtained. Analysis technique used on this research was a multiple linear regression using SPSS 23 application. The result shows that tax, tunneling incentive, firm size have significant effect on transfer pricing, while exchange rate does not take any effect on transfer pricing. Adjusted R2 determination coefficient of 32,8% shows transfer pricing is affected by tax, exchange rate, tunneling incentive, and firm size, while remaining 67,2% is affected by other variables outside research model. Keywords: Transfer Pricing; Tax; Exchange Rate; Tunneling Incentive; Firm Size.

scholarly journals PENGARUH PAJAK, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER

2020 ◽  
Vol 7 (2) ◽  
pp. 247
Author(s):  
Helti Cledy ◽  
Muhammad Nuryatno Amin
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Financial Statements ◽  
Company Size ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Practice Transfer ◽  
Positive Effect ◽  
Observation Period

<p><em>This study aims to determine the effect of tax, company size, profitability, and leverage on the company's decision to practice transfer pricing. The dependent variable in this study is transfer pricing. Meanwhile, the independent variables used are tax, company size, profitability, and leverage. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a purposive sampling method. The sample used was 31 companies with an observation period of 3 years, so as many as 93 samples were obtained. The data of this study were obtained by looking at the company's financial statements in the period 2016-2018. This study used logistic regression analysis with SPSS Program</em></p><em>The results showed that tax and profitability had a positive effect on the company's decision to transfer pricing. While company size and leverage variables do not affect the company's decision to transfer pricing</em>

scholarly journals Pengaruh Return On Asset (ROA) Dan Return On Equity (ROE) Terhadap Harga Saham Pada Perusahaan Manufaktur yang Terdaftar di Indonesia Periode 2017-2019

2021 ◽  
Vol 4 (1) ◽  
pp. 20
Author(s):  
Mahdi Hendrich
Keyword(s):  
Stock Prices ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Share Price ◽  
Coefficient Of Determination ◽  
State Variables ◽  
Manufacturing Companies ◽  
Return On Equity ◽  
Positive Effect

This study attempts to examine how much influence these two variables, namely ROA and ROE, on stock prices, especially in manufacturing companies of the type of "Consumer Goods" listed on the Indonesia Stock Exchange, the Malaysia Stock Exchange and the Thailand Stock Exchange. The sampling technique used was purposive sampling based on certain criteria or considerations. The sample taken is the financial statements of 9 companies that have been determined in accordance with the provisions of sampling with the period 2017-2019. The result shows that, simultaneously, Return On Asset (ROA) and Return On Equity (ROE) have a positive effect on stock prices in manufacturing companies in Indonesia. The coefficient of determination (R2) of 0.238 indicates that each share price is influenced by the ROA, ROE and State variables of 23.8% while the remaining 76.2% is influenced by other variables not examined.

scholarly journals Pengaruh Thin Capitalization dan Transfer Pricing Aggressiveness terhadap Penghindaran Pajak dengan Financial Constraints sebagai Variabel Moderasi

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 386-399
Author(s):  
Melina Fajrin Utami ◽  
Ferry Irawan
Keyword(s):  
Panel Data ◽  
Linear Regression ◽  
Financial Constraints ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Positive Effect ◽  
Thin Capitalization

The purpose of this study was to determine the effect of thin capitalization, transfer pricing aggressiveness on tax avoidance with financial constraints as moderating variable. This study used a quantitative approach with population with sample of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sampling technique used purposive sampling and obtained 72 companies as samples. This study used panel data and the analysis was multiple linear regression and interaction regression. The results show that thin capitalization, transfer pricing aggressiveness, and financial constraints have a positive effect on tax avoidance. Further research shows that financial constraints strengthen the effect of thin capitalization on tax avoidance, but financial constraints do not moderate the effect of transfer pricing aggressiveness on tax avoidance.

scholarly journals Financial Stability dan Misstatement Laporan Keuangan dengan Opportunity Fraud sebagai Variabel Moderating

2021 ◽  
Vol 31 (9) ◽  
pp. 2182
Author(s):  
Kadek Yoga Suryawan ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Regression Analysis ◽  
Financial Stability ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Audit Fees ◽  
Financial Data ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Positive Effect

The research aims to obtain empirical evidence of the influence of Financial Stability on Misstatement of Financial Statements and to determine the ability of Opportunity Fraud to moderate the influence of Financial Stability on Misstatement of Financial Statements. This research was conducted at the Indonesia Stock Exchange (IDX) which has corporate financial data, especially manufacturing companies. The method of determining the sample using a purposive sampling technique. The number of samples in this study were 308 observational data. The analysis technique used is Moderated Regression Analysis (MRA). The results showed that Financial stability had a positive effect on the misstatement of financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018 and Opportunity Fraud weakened the influence of Financial Stability on the Misstatement of Financial Statements of manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. Keywords: Experience; Competence; Independence; Audit Fees; Quality Audits.

scholarly journals Pengaruh Debt Covenant, Profitability, Exchange Rate, Mekanisme Bonus Pada Transfer Pricing

Akuntabilitas ◽  
2020 ◽  
Vol 13 (1) ◽  
pp. 97-108
Author(s):  
Hepi Prayudiawan ◽  
Jodie Dwi Pamungkas
Keyword(s):  
Exchange Rate ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Financial Statements ◽  
Annual Reports ◽  
Independent Variables ◽  
Debt Covenant ◽  
Independent Variable

This study aims to analyze the effect of Debt Covenant, Profitability, Exchange Rate, and Bonus Mechanisms on the company’s decision to do Transfer Pricing. The independent variable in this study is transfer pricing which is proxied by the sale of related parties. The independent variables in this study are Debt Covenant, Profitability, Exchange Rate, and Bonus Mechanisms. This study used data from financial statements or annual reports of companies listed on the Indonesia Stock Exchange. The population of this study are all companies listed on the Indonesia Stock Exchange except for finance sector in 2016-2018. The results of the analysis of this study indicated that the Profitability variable influences the company’s decision to do Transfer Pricing, while Debt Covenant, Exchange Rate and Bonus Mechanism indicated that the variable did not affect the company’s decision to do Transfer Pricing

scholarly journals PENGARUH INTERNAL PERUSAHAAN, EKSTERNAL AUDIT, DAN KOMITE AUDIT TERHADAP AUDIT DELAY DI PERUSAHAAN GO PUBLIC DI INDONESIA

2014 ◽  
Vol 5 (2) ◽  
pp. 181
Author(s):  
Fauziah Wahyuning Tias ◽  
Ni Nyoman Alit Triani
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Regression Method ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Multiple Regression Method ◽  
Equity Ratio

<span>Audit delay is the time difference between the date of the financial statements <span>and independent auditor’s report. This study aims to identify and analyze <span>whether the debt-to-equity ratio (DER), gain or loss suffered by the company, <span>the size of the firm, the auditor’s opinion, the size of the audit committee and the <span>number of audit committee meetings to audit delay in the manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used <span>in this study was purposive sampling and obtained a sample of 31 companies. <span>This research was conducted in the period 2008 to 2012. The data used are the <span>financial statements, annual reports and ICMD. Multiple regression method is <span>used to prove the hypothesis. Testing in this study using SPSS version 21. The <span>results of this study indicate that the debt-to-equity ratio (DER), gain or loss <span>suffered by the company, the size of the firm, the auditor’s opinion, the size of <span>the audit committee and the number of audit committee meetings simultaneously affect the audit delay . Partially, the audit opinion affect the audit <span>delay. Other variables such as the debt-to-equity ratio (DER), gain or loss <span>suffered by the company, the size of the firm, the size of the audit committee and <span>the number of audit committee meetings does not affect the audit delay.</span></span></span></span></span></span></span></span></span></span></span></span></span></span><br /><br /></span>

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.

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