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

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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Analisis Keputusan Transfer Pricing Berdasarkan Pajak, Tunneling dan Exchange Rate

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v20i2.756 ◽

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.

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

STUDIES AND SCIENTIFIC RESEARCHES ECONOMICS EDITION ◽

10.29358/sceco.v0i32.474 ◽

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.

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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 Mekanisme Bonus, Exchange Rate, Intangible Assets, dan Kompensasi Rugi Fiskal Terhadap Keputusan Perusahaan Melakukan Transfer Pricing

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.272 ◽

2020 ◽

Vol 2 (3) ◽

pp. 3125-3143

Author(s):

Weni Avri Rahman ◽

Charoline Cheisviyanny

Keyword(s):

Exchange Rate ◽

Sampling Method ◽

Intangible Assets ◽

Stock Exchange ◽

Transfer Pricing ◽

Secondary Data ◽

Total Sample ◽

Analysis Method ◽

Loss Compensation ◽

Positive Effect

This research aims to examine to analyze the effect of bonus scheme, exchange rate, intangible assets, and fiscal loss compensation on the company’s decision to do transfer pricing. The population in this research are all of the companies listed in Indonesia Stock Exchange (IDX) in 2014 until 2018. The sample of study was determined by using purposive sampling method, and that total sample 93 companies. The data used secondary data and collected by documentation at www.idx.com. This research use logistic regression analysis as analysis method. The result of analysis in this research showed that bonus scheme, exchange rate, and fiscal loss compensation had no effect on the company’s decision to do transfer pricing. Intangible Assets had a positive effect on the company’s decision to do transfer pricing

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PENGARUH BIAYA CORPORATE SOCIAL RESPONSIBILITY (CSR COST) BERDASARKAN MOTIF KEUANGAN, MOTIF ETIKA, DAN MOTIF ALTRUISTIK TERHADAP CORPORATE FINANCIAL PERFORMANCE

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v9i1.876 ◽

2017 ◽

Vol 9 (1) ◽

Author(s):

Markus Djohan Utama ◽

Devica Pratiwi

Keyword(s):

Quantitative Research ◽

Stock Exchange ◽

Financial Statement ◽

Future Research ◽

Altruistic Motive ◽

Financial Motive ◽

Spss Software ◽

Corporate Social ◽

The Cost ◽

Positive Effect

This research aimed to determine the effect of CSR cost that the company paid for community, social, environment, etc. based on financial motive, ethic motive and altruistic motive simultaneously or partial, on the ROE and ROS of company.The research is quantitative research with the help of IBM SPSS Software 21 version with regression analysis. Population of this research is manufactured company listed on the Indonesia Stock Exchange (BEI) in the period 2011-2014. Samples were collected by purposive sampling method and 10 companies are used for this research.The result of the test is CSR cost based on ethic motive have a positive significant effect on ROE and ROS (sig. < 0,05). However, both CSR cost based on financial motive and altruistic motive have no-significant effect on ROE and ROS (sig. > 0,05). For the future research, the researcher recommend that the company which listed on Indonesia Stock Exchange are more transparent and detailed information on the CSR include the activities, the CSR target, the cost that company spend and all the other data about CSR. Then, the company which do the CSR investment and transparent with the CSR report can attract other potential investor for the company, so that can make a positive effect on the financial statement. Keywords: CSR Motive, Financial Motive, Ethic motive, Altruistic Motive

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

JURNAL TERAPAN MANAJEMEN DAN BISNIS ◽

10.26737/jtmb.v6i2.2282 ◽

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

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.

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Determinants of Transfer Pricing Decisions in Mining Companies Listed on the Indonesian Stock Exchange

Jurnal Economia ◽

10.21831/economia.v17i2.33818 ◽

2021 ◽

Vol 17 (2) ◽

pp. 151-161

Author(s):

Ade Maya Saraswati

Keyword(s):

Corporate Governance ◽

Stock Exchange ◽

Transfer Pricing ◽

Research Result ◽

Sampling Technique ◽

Purposive Sampling ◽

Pricing Decisions ◽

Mining Companies ◽

Good Corporate Governance ◽

Positive Effect

Abstract: This research aims to analyse the effect of tax and tunnelling incentive to transfer pricing with good corporate governance as a moderating variable. This research focuses on all mining companies listed on the Indonesian Stock Exchange in the period from 2014-2018 by using the purposive sampling technique to determine the sample. There are 90 data observations used as the sample and analysed by using logistic regression and moderation regression analysis, with the help of the SPSS 20 program. The research result shows that tax has a positive effect on the decision of transfer pricing; tunnelling incentive does not have an effect on the decision of transfer pricing. Good corporate governance moderates the effect of tax to transfer pricing, meanwhile good corporate governance does not moderate the effect of tunnelling incentive to the decision of transfer pricing. Keywords: Good corporate governance; Tax; Transfer pricing; Tunnelling incentive Determinan Keputusan Transfer Pricing pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek IndonesiaAbstrak: Penelitian ini bertujuan untuk menganalisis pengaruh pajak dan tunnelling incentive terhadap transfer pricing dengan good corporate governance sebagai variabel pemoderasi. Populasi dari penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2014-2018 dengan penentuan sampel menggunakan teknik purposive sampling. Sampel dalam penelitian berjumlah 90 observasi data yang kemudian dianalisis menggunakan regresi logistik dan analisis regresi moderasi dengan bantuan program SPSS 20. Hasil penelitian menunjukkan bahwa pajak berpengaruh positif terhadap keputusan transfer pricing, tunneling incentive tidak berpengaruh terhadap keputusan transfer pricing, good corporate governance memoderasi pengaruh pajak terhadap transfer pricing, sedangkan good corporate governance tidak memoderasi pengaruh tunnelling incentive terhadap keputusan transfer pricing.Kata kunci: Good corporate governance; Pajak, Transfer pricing, Tunnelling incentive

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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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