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All Journal JIFA (Journal of Islamic Finance and Accounting)
Nuradila, Ratna Felix
IAIN Surakarta
Religion Economics, Econometrics & Finance

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Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing Nuradila, Ratna Felix; Wibowo, Raden Arief
Journal of Islamic Finance and Accounting Vol 1, No 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.662 KB) | DOI: 10.22515/jifa.v1i1.1135

Abstract

This research is purposed to determine the effect of tunneling incentive,bonus mechanism and debt covenant to transfer pricing wich ismoderated by tax minimization on multinational firm’s listed atIndonesian Stock Exchange in 2012-2014. The technique of thisanalysis is multiple regression analysis, wich used 33 annual reportfrom secondary data with purposive sampling method. The result ofthis research showed that variabel which are having a significantimpact to transfer pricing are tunneling incentive, debt covenant andmoderation of tax minimization to tunneling incentive.Keywords: Transfer Pricing, Tunneling Incentive, Bonus Mechanism, Debt Covenant, Tax MinimizationJEL Classification: H25, H71, M1
Co-Authors Wibowo, Raden Arief