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

Authors

  • Ahmad Junaidi
  • Nensi Yuniarti. Zs

DOI:

https://doi.org/10.36085/jam-ekis.v3i1.530

Abstract

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

References

DAFTAR PUSTAKA

Brigham, E., & Houston, P. (2014). Dasar-Dasar Manajemen Keuangan. Jakarta: Salemba Empat.

Cahyadi, A. S., & Noviari, N. (2018). Pengaruh Pajak, Exchange Rate, Profitabilitas, dan Leverage pada Keputusan Melakukan Transfer Pricing. E-Jurnal Akuntansi Universitas Udayana, 24(2), 1441-1473

Hartati, W., Desmiyawati, & Azlina, N. (2014) Analisis Pengaruh Pajak dan Mekanisme Bonus terhadap Keputusan Transfer Pricing.Simposium Nasional Akuntansi XVII Mataram. 24-27 September: 1-18

Hasibuan, R. B. (2011). Analisis Pengaruh dan Hubungan Pengalaman dan Independensi Dewan Komisaris terhadap Cost Of Debt. Thesis . Jakarta: Universitas Indonesia

Indrasti, A. W. (2016). Pengaruh Pajak, Kepemilikan Asing, Bonus Plan, dan Debt Convenant, terhadap Keputusan Untuk Melakukan Transfer Pricing pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2012-2015. Jurnal Vol. 9 No. 3 Desember 2016

Jensen, M., & W.H. Meckling. (1976). Theory Of The Firm: Managerial Behavior, Agency Cost And Ownership Structure. Journal Of Financial Economics 3. Hal. 305-360.

Kiswanto, N., & Purwaningsih, A. (2014). Pengaruh Pajak, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Transfer Pricing pada Perusahaan Manufaktur di BEI 2010-2013. Jurnal Akuntansi Fakultas Ekonomi. Universitas Atma Jaya: Jogyakarta

Mispiyanti. (2015). Pengaruh Pajak, Tunneling Incentive, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing. Jurnal Akuntansi dan Investasi, 16 (1): 62-73

Muhammadi, A. H., Ahmed, Z., & Habib, A. (2016). Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives. AsianReview of Accounting, 24(3), 313–337.

Mutamimah. (2009). Tunneling atau Value Added dalam Strategi Merger dan Akuisisi di Indonesia. Manajemen & Bisnis , 7(1): 161-182

Nisa, Z. (2018). Pengaruh Pajak, Mekanisme Bonus, dan Leverage terhadap Keputusan Transfer Pricing pada Perusahaan Manufaktur di BEI tahun 2012-2016. Artikel Ilmiah. Surabaya: Sekolah Tinggi Ilmu Ekonomi Perbanas

Noviastika, Dwi., Mayowan, Yuniadi,. & Suhartini Karjo. (2016). Pengaruh Pajak, Tunneling Incentive, dan Good Corporate Governance (GCG) terhadap Indikasi Melakukan Transfer Pricing pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Perpajakan, 8(1): 1-9

Nuradilah, R. F., & Wibowo, R. A. (2018). Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Covenant dengan Keputusan Transfer Pricing. Journal of Islamic Finance and Accounting. Vol. 1 No. 1 P-ISSN: 2615-1774 | E-ISSN: 2615-1782

Nurjanah, I., Isnawati., & Sondakh, A. G. (2016). Faktor Determinan Keputusan Perusahaan Melakukan Transfer Pricing. In Seminar Nasional Akuntansi.

Pradana, N. W. (2018). Determinan Agresivitas Transfer Pricing pada Perusahaan Multinasional di Indonesia (Study Empiris pada Perusahaan Multinasional yang Listing di BEI 2014-2016).

Pramana, H, A. (2014). Pengaruh Pajak, Bonus Plan, Tunneling Insentive, dan Debt Convenant terhadap Keputusan Perusahaan untuk Melakukan Transfer Pricing (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013). Fakultas Ekonomi Universitas Diponegoro

Rahadian, A. I. (2015). Analisis Faktor yang Mempengaruhi Keputusan Transfer Pricingpada Perusahaan Manufaktur di Bursa Efek Indonesia. Surabaya: Universitas Katholik Widya Mandala Surabaya.

Downloads

Additional Files

Published

2020-06-24

Issue

Section

Edisi Januari 2020 Vol 3 No 1
Abstract viewed = 3078 times