The Influence of Taxes, Tunneling Incentives, and Bonus Mechanisms on Decisions to Implement Transfer Pricing in Companies

Afifah; Alimuddin

doi:10.59890/ijbmp.v2i3.2012

Authors

Afifah University Hasanuddin
Alimuddin Hasanuddin University

DOI:

https://doi.org/10.59890/ijbmp.v2i3.2012

Keywords:

Effective Tax Rate (Tax), Tunneling Incentive, Bonus Mechanism, and Transfer Pricing

Abstract

The purpose of This research is for test the extent of the effect ( influence ) of taxes , incentives and bonus mechanisms on practice determination transfer price in the company manufacturers listed on the Indonesian Stock Exchange during 2019-2022 period . Secondary data used in this study with obtain this data from the official website www.idx.co.id, with population research consisting from company registered manufacturers during period the . Retrieval method sample used is purposive sampling. Data analysis was carried out through descriptive tests , assumption tests classical , and linear regression .

Research result show that the Effective Tax Rate (ETR) does not impact significant to the determination transfer price , with mark significance of variable t test tax more big of 0.05 (0.109). The tunneling incentive is proven own influence significant to the determination transfer price , with mark significance of variable t test tunneling incentives are lacking from 0.05 (0.000). On the other hand , the bonus mechanism does not show influence significant to the determination transfer price , with mark significance of variable t test More bonus mechanisms big of 0.05 (0.102). Hence , hypothesis First No confirmed , temporary hypothesis second and third in this study got support from results analysis carried out

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