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 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 Pengaruh Tunneling Incentive, Mekanisme Bonus Dan Exchange Rate Terhadap Keputusan Perusahaan Melakukan Transfer Pricing

2019 ◽  
Vol 1 (2) ◽  
pp. 572-588
Author(s):  
Patriot Jaya Ayshinta ◽  
Henri Agustin ◽  
Mayar Afriyenti
Keyword(s):  
Regression Analysis ◽  
Exchange Rate ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Total Sample ◽  
Research Use ◽  
Panel Regression ◽  
Manufacturing Companies

This research aims to examine to analyze the effect of tunneling incentive, bonus scheme and exchange rate on the company’s decision to do transfer pricing. The population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014 until 2017. The sample of study was determined by using purposive sampling method, and that total sample 48 manufacturing companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.com. The analytical method used is Panel Regression Analysis with SPSS22 software. /This research use logistic regression analysis as analysis /method.The result of analysis in this research showed that tunneling incentive and bonus scheme had no effect on ithe company’s decision to do transfer pricing.  Exchange rate had a significant effect on the company’s decision to do transferi pricing

scholarly journals DETERMINANT DETECTION OF TRANSFER PRICING DECISIONS

2020 ◽  
Vol 9 (1) ◽  
pp. 16
Author(s):  
Ardiani Ika Sulistyawati ◽  
Aprih Santoso ◽  
Liana Rokhawati
Keyword(s):  
Quantitative Research ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Pricing Decisions ◽  
Net Profit

This study aims to verify and analyze the effect of tax minimization, tunneling incentive and bonus mechanisms against the decision of transfer pricing. The population in this study are all companies registered in the Indonesia Stock Exchange unless the moving company financial sector during the period 2015-2017. While the sampling process using a purposive sampling method and the sample obtained as many as 132 companies. Tax minimization proxied using ETR (effective tax rate), tunneling incentive proxied using the percentage of foreign ownership above 20%, and a mechanism that is measured by the percentage of net profit in year t to the year t-1.This research is a quantitative research and data used in this research is secondary data obtained from the company's annual report in 2015-2017 sourced from www.idx.co.id. This study analyzes the data by using logistic regression with SPSS 23.0. The results of this study indicate that tax minimization variables influence the decision of transfer pricing. This study also shows that the tunneling incentive effect on transfer pricing decisions while the variable bonus mechanism does not affect the decision of transfer pricing.

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 Factors That Infl uence the Revaluation of Fixed Assets in Manufacturing Sector Companies Listed on the Indonesia Stock Exchange Period 2014-2017

2018 ◽  
Vol 8 (1) ◽  
pp. 71
Author(s):  
Fadhilah Amelinda ◽  
Nur Suci I Mei Murni
Keyword(s):  
Data Collection ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Secondary Data ◽  
Sampling Technique ◽  
Research Data ◽  
Manufacturing Companies ◽  
Data Collection Strategy ◽  
Fixed Assets

This study aims to determine the effect of leverage, liquidity, fi xed assets intensity, and fi rm size on the revaluation of fi xed assets. The population of this study is manufacturing sector companies in Indonesia. The research samples are manufacturing companies listed on the Indonesia Stock Exchange in 2014 - 2017. Sampling technique is conducted using purposive sampling method. The data used are secondary data. The research data include fi nancial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) obtained from ww.idx.co.id in 2014-2017. The data collection strategy in this study is the archive strategy, that is, the data collection derived from existing records or databases. Data analysis is done using logistic regression analysis. The results of this study show that the variables of leverage, liquidity, and fi xed assets intensity have no effect on the company’s decision to carry out fi xed assets revaluation, while the variable of fi rm size has an effect on the company’s decision to carry out fixed assets revaluation.

scholarly journals INFLUENCE OF TAXES, EXCHANGE RATE, PROFITABILITY, AND TUNNELING INCENTIVE ON COMPANY DECISIONS OF TRANSFERRING PRICING

2019 ◽  
Vol 2 (1) ◽  
pp. 123
Author(s):  
Citra Syifa Azzura ◽  
Aditya Pratama
Keyword(s):  
Exchange Rate ◽  
Exchange Rates ◽  
Sampling Method ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Pricing Decisions ◽  
Pricing Decision

This study aims to analyze the influence of Taxes, Exchange Rate, Profitability, and Tunneling Incentive on Company Decisions to Make Transfer Pricing in manufacturing companies. The dependent variable in the study is transfer pricing while the independent variables in this study are tax, exchange rate , profitability, and tunneling incentive .The sample was chosen using a purposive sampling method with certain criteria. In accordance with the required data, namely secondary data, this data collection method uses documentation techniques based on the 2013-2017 financial statements. So that a sample of 17 manufacturing companies can be obtained.The results of the analysis of this study indicate that taxes affect the transfer pricing decision. Exchange rates and profitability have no effect on transfer pricing decisions. While the tunneling incentive affects the transfer pricing decision .

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 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.

scholarly journals DETEKSI DETERMINAN KEPUTUSAN TRANSFER PRICING

2019 ◽  
Vol 13 (1) ◽  
pp. 22
Author(s):  
Ardiani Ika Sulistyawati ◽  
Aprih Santoso ◽  
Liana Rokhawati
Keyword(s):  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Study Data ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Pricing Decisions ◽  
Net Profit

This study aims to verify and analyze the effect of tax minimization, tunneling incentive and bonus mechanisms against the decision of transfer pricing. The population in this study are all companies registered in the Indonesia Stock Exchange unless the moving company financial sector during the period 2013-2015. While the sampling process using purposive sampling method and sample obtained as many as 132 companies. Tax minimization proxied using ETR (effective tax rate), tunneling incentive proxied using the percentage of foreign ownership above 20%, and a mechanism that is measured by the percentage of net profit in year t to the year t-1. This research is a quantitative research and data used in this research is secondary data obtained from the company's annual report in 2013-2015 sourced from www.idx.co.id. This study data analysis using logistic regression with SPSS 21.0. The results of this study indicate that tax minimization variables influence the decision of transfer pricing. This study also shows that the tunneling incentive effect on transfer pricing decisions. While the variable bonus mechanism does not affect the decision of transfer pricing.

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

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