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

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.

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

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v7i2.4497 ◽

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

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.

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PAJAK, TUNNELING INCENTIVE DAN MEKANISME BONUS PADA KEPUTUSAN TRANSFER PRICING

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v6i2.3899 ◽

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

AbstractThere 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.AbstrakTerdapat 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.

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SOME FACTORS THAT AFFECT TRANSFER PRICING DECISION

SAR (Soedirman Accounting Review) Journal of Accounting and Business ◽

10.20884/1.sar.2018.3.1.1158 ◽

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.

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Determinant of Transfer Pricing Decision in Infrastructure, Utility, and Transportation Companies

Jurnal Akuntansi Indonesia ◽

10.30659/jai.9.2.150-167 ◽

2020 ◽

Vol 9 (2) ◽

pp. 150

Author(s):

Maharamya Karuna Anggani ◽

Trisni Suryarini

Keyword(s):

Statistical Analysis ◽

Intangible Assets ◽

Stock Exchange ◽

Transfer Pricing ◽

Sample Selection ◽

Analysis Data ◽

Tax Planning ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Thin Capitalization

ABSTRAKPenelitian ini bertujuan untuk menganalisis dan mengetahui besarnya pengaruh tax planning, thin capitalization, dan intangible assets terhadap keputusan perusahaan dalam melakukan transfer pricing. Penelitian ini menggunakan 78 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 hingga 2018 sebagai populasi penelitian. Pemilihan sampel penelitian ini menggunakan metode purposive sampling, dan diperoleh hanya 65 data yang dapat digunakan untuk data analisis. Metode analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis statistik inferensial dengan menggunakan uji linear berganda untuk model regresi. Hasil penelitian menunjukkan bahwa thin capitalization dan intangible assets tidak berpengaruh secara signifikan terhadap keputusan perusahaan dalam melakukan transfer pricing. Sedangkan, tax planning berpengaruh secara signifikan terhadap keputusan perusahaan dalam melakukan transfer pricing. Kata kunci: Transfer Pricing; Tax Planning; Thin Capitalization; Intangible Assets ABSTRACTThis study aims to analyze and determine the affect of tax planning, thin capitalization, and intangible assets on company decisions in transfer pricing. This study uses 78 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018 as the study population. The sample selection of this study used a purposive sampling method, and the final sample was obtained by 65 data which is can use for data of analysis. Data analysis methods used in this study are descriptive statistical analysis and inferential statistical analysis using multiple linear tests for regression models. The results showed that thin capitalization and intangible assets did not significantly influence the company's decision to transfer pricing. At the same time, tax planning significantly influenced the company's decision to transfer pricing.Keywords: Transfer Pricing; Tax Planning; Thin Capitalization; Intangible Assets

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The Effect of Share Ownership Concentration and Company Operation Complexity towards Transfer Pricing Decisions

Journal of Accounting Auditing and Business ◽

10.24198/jaab.v3i1.25686 ◽

2020 ◽

Vol 3 (1) ◽

pp. 52

Author(s):

Siska Liana ◽

Sugiono Poulus ◽

Arie Pratama

Keyword(s):

Stock Exchange ◽

Transfer Pricing ◽

Linear Regression Analysis ◽

Sample Selection ◽

Multiple Linear Regression Analysis ◽

Ownership Concentration ◽

Tax Rates ◽

Share Ownership ◽

Pricing Decisions ◽

Affect Transfer

This research aims to examine the effect of share ownership concentration and company operation complexity on transfer pricing decisions. The transfer pricing decision in this research is measured by the total indicators of related party transactions of the company. The population in this research are all companies listed on the Indonesia Stock Exchange from 2017 to 2018. The sample selection technique used is purposive sampling and hence, 116 companies have been obtained. The data used in this research were obtained from financial statement data. The data analysis method used in the research is the multiple linear regression analysis. The results showed that share ownership concentration did not affect transfer pricing decisions, whereas company operation complexity projected by multinationality had a significant positive effect on transfer pricing decisions. Research shows that multinational companies are considered to have more significant opportunities by taking advantage of the differences in tax rates.

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

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v21i2.10404 ◽

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

This research aims to obtain empirical evidence about the effect of tax expense, bonus mechanism, and tunneling incentive partially towards transfer pricing decision in companies and the effect of profitability as a moderating variable towards that effect. The data used is secondary data obtained from the annual reports 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 70 observation data for 5 years. The data analysis technique used in this study is linear multiple regression equations with Moderated Regression Analysis which is a special application of linear multiple regression equations. The results this research are (1) tax expense has a significant 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) 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 incentive towards transfer pricing decision.

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The role of profitability in moderating the factors affecting transfer pricing

Accounting ◽

10.5267/j.ac.2021.2.018 ◽

2021 ◽

pp. 1203-1210 ◽

Cited By ~ 1

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.

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

Journal of Applied Accounting and Taxation ◽

10.30871/jaat.v5i1.1852 ◽

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.

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Pengaruh Perubahan Laba, Arus Kas Operasi, DER dan DAR Terhadap Financial Distress pada Perusahaan Sub Sektor Semen, Keramik Porselin dan Kaca yang Terdaftar di BEI Tahun 2015 â€“ 2019

Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam ◽

10.37776/zuang.v11i1.762 ◽

2021 ◽

Vol 11 (1) ◽

pp. 1-14

Author(s):

Ananda Rama Dhani ◽

Nolla Puspita Dewi

Keyword(s):

Cash Flow ◽

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Sample Selection ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Equity Ratio

This study aims to (1) determine the effect of Profit Changes on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (2) determine the effect of Operational Cash Flow on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (3) determine the effect of Debt To Equity Ratio (DER) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesian Stock Exchange (4) determine the effect of Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange (5) determine the effect of Profit Changes, Operational Cash Flow, Debt T Equity Ratio (DER), Debt To Asset Ratio (DAR) on Financial Distress in Manufacturing companies in the cement, porcelain and glass sub-sector listed on the Indonesia Stock Exchange. The period used in this study is the period 2015-2019.The population in this study were Manufacturing companies in the sub-sector of cement, porcelain and glass which are listed on the Indonesia Stock Exchange. The sample selection used purposive sampling method.

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Pengaruh Tata Kelola Perusahaan, Reputasi KAP, Karakteristik Perusahaan dan Opini Audit terhadap Audit Delay

Jurnal Akuntansi Bisnis ◽

10.24167/jab.v18i1.2698 ◽

2020 ◽

Vol 18 (1) ◽

pp. 1

Author(s):

Hilda Azalia David M ◽

Sansaloni Butar Butar

Keyword(s):

Audit Committee ◽

Stock Exchange ◽

Investment Decision ◽

Financial Statements ◽

Public Companies ◽

Audit Opinion ◽

Purposive Sampling ◽

Future Performance ◽

Final Sample ◽

Governance Committee

Financial statements may help investors in estimating firm’s future performance. The sooner they are published, the more relevant the information for making investment decision. A delay in the release of financial statements may result from audit delay. Audit delay is a period of time the process of auditing measured from the date book company up to date stated in a report auditor independent. This study examines the factors that can influence the audit delay period for public companies on Indonesia Stock Exchange in 2014 to 2018. The independent variables used in this study are the existence of the governance committee, the size of the audit committee, the reputation of the firm (KAP), the company's complexity, profits and audit opinion. Employing purposive sampling method, this study collect final sample of 1866 companies which used to test the hypotheses. Using logistic regression. the evidents show that the existence of the governance committee, KAP reputation, and profit were negatively associated with audit delay. Meanwhile, firm complexity was positively associated with audit delay. In addition, the size of the audit committee has no effect on audit delay. Abstrak Laporan keuangan membantu investor mengestimasi kinerja perusahaan di masa depan. Semakin cepat laporan keuangan dipublikasikan maka semakin relevan digunakan dalam pengambilan keputusan investasi. Keterlambatan pelaporan keuangan bisa dipucu oleh audit delay. Audit delay adalah jangka waktu penyelesaian proses audit yang diukur dari tanggal tutup buku perusahaan hingga tanggal yang tertera pada laporan auditor independen. Penelitian ini menguji kembali faktor-faktor yang dapat mempengaruhi masa audit delay pada perusahaan publik yang terdapat di BEI tahun 2014 hingga 2018. Variabel independen yang digunakan dalam penelitian ini adalah keberadaan komite tata kelola, ukuran komite audit, reputasi KAP, kompleksitas perusahaan, laba dan opini audit. Penentuan sampel menggunakan metode purposive sampling dengan jumlah sampel akhir yang digunakan yaitu 1866 perusahaan. Analisis menggunakan regresi logistik. Hasil pengujian menunjukkan bahwa keberadaan komite tata kelola, reputasi KAP, dan laba berpengaruh negatif terhadap audit delay, dan kompleksitas perusahaan berpengaruh positif terhadap audit delay, sedangkan ukuran komite audit tidak berpengaruh terhadap audit delay.

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