DETERMINANTS OF TRANSFER PRICING PRACTICES: THE INFLUENCE OF TAX BURDEN, TUNNELING INCENTIVES, AND BONUS MECHANISMS WITH PROFITABILITY AS A MODERATING VARIABLE
DOI:
https://doi.org/10.36085/jam-ekis.v9i3.10984Abstract
This research was conducted to investigate the influence of tax burden, tunneling incentive, and bonus mechanism on transfer pricing decisions, while also assessing the role of profitability as a moderating factor. The population consisted of 91 companies, and the sample was determined through a purposive sampling technique, resulting in 49 energy sector firms listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period that satisfied the established criteria. The study utilized secondary data sourced from companies’ annual reports and financial statements. Data analysis was carried out using multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of SPSS version 25. The findings demonstrate that tax burden and tunneling incentive significantly and positively influence transfer pricing decisions, whereas the bonus mechanism does not affect transfer pricing. In addition, the moderation test shows that profitability is not capable of strengthening or weakening the effects of tax burden, tunneling incentive, and bonus mechanism on transfer pricing decisions among Indonesian energy sector companies
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