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All Journal Jurnal Ilmu Sosial, Ekonomi, dan Pendidikan Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Journal of Emerging Economics and Business
Imelda De Lavega
Universitas Muhammadiyah Sumatera Barat
Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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The Influence of Taxes, Corporate Governance, and Bonus Mechanisms on Transfer Pricing Decisions: Evidence from Food and Beverage Companies Listed on the Indonesia Stock Exchange Imelda De Lavega; Willy Nofranita
Journal of Emerging Economics and Business Vol. 1 No. 1 (2025): December
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jeeb.v1i1.94

Abstract

This study aims to analyze the effect of taxes, corporate governance, and bonus mechanisms on transfer pricing decisions in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. This research employs a quantitative approach using multiple linear regression analysis. The data used in this study are secondary data in the form of annual financial reports obtained from the official website of the Indonesia Stock Exchange. The sample was determined using a purposive sampling technique, resulting in 15 companies with a total of 60 observations. The results show that taxes and bonus mechanisms do not have a significant effect on transfer pricing decisions. Meanwhile, corporate governance, measured by institutional ownership, has a significant effect on transfer pricing. Simultaneously, taxes, corporate governance, and bonus mechanisms influence transfer pricing decisions. These findings indicate that corporate governance mechanisms play an important role in supervising managerial policies related to related-party transactions.
Apakah Pajak Masih Menjadi Determinan Utama? Peran Corporate Governance dan Mekanisme Bonus dalam Keputusan Transfer Pricing di Indonesia Imelda De Lavega; Willy Nofranita
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 1 No. 4 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v1i4.106

Abstract

Transfer pricing has become a critical issue in international taxation as it is often associated with profit shifting and tax avoidance strategies. This study aims to examine the effect of tax, corporate governance, and bonus mechanisms on transfer pricing decisions in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. The study employs a quantitative approach with an associative research design and applies multiple linear regression analysis to 60 observations selected through purposive sampling. The findings reveal that tax and bonus mechanisms do not significantly affect transfer pricing decisions, suggesting that economic incentives are not always the primary drivers of related-party transaction policies. In contrast, corporate governance, proxied by institutional ownership, has a significant effect, highlighting the crucial role of monitoring mechanisms in limiting managerial opportunism. Simultaneously, all variables significantly influence transfer pricing decisions. These results emphasize that transfer pricing practices are more strongly driven by corporate governance mechanisms than by purely economic factors, underscoring the importance of good corporate governance in enhancing transparency and accountability in corporate decision-making.
Apakah Pajak Masih Menjadi Determinan Utama? Peran Corporate Governance dan Mekanisme Bonus dalam Keputusan Transfer Pricing di Indonesia Imelda De Lavega; Willy Nofranita
Jurnal Ilmu Sosial, Ekonomi dan Pendidikan Vol. 1 No. 4 (2026): April 2026
Publisher : Suria Academic Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67467/jisep.v1i4.106

Abstract

Transfer pricing has become a critical issue in international taxation as it is often associated with profit shifting and tax avoidance strategies. This study aims to examine the effect of tax, corporate governance, and bonus mechanisms on transfer pricing decisions in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. The study employs a quantitative approach with an associative research design and applies multiple linear regression analysis to 60 observations selected through purposive sampling. The findings reveal that tax and bonus mechanisms do not significantly affect transfer pricing decisions, suggesting that economic incentives are not always the primary drivers of related-party transaction policies. In contrast, corporate governance, proxied by institutional ownership, has a significant effect, highlighting the crucial role of monitoring mechanisms in limiting managerial opportunism. Simultaneously, all variables significantly influence transfer pricing decisions. These results emphasize that transfer pricing practices are more strongly driven by corporate governance mechanisms than by purely economic factors, underscoring the importance of good corporate governance in enhancing transparency and accountability in corporate decision-making.
Co-Authors Willy Nofranita