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All Journal AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Dhea Ria Vinola Wulandari
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Kepemilikan Asing, Effective Tax Rate (ETR), dan Mekanisme Bonus terhadap Transfer Pricing Dhea Ria Vinola Wulandari; Listya Sugiyarti
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2284

Abstract

Transfer pricing remains an important issue for multinational companies because related-party transactions may be influenced by ownership structure, tax considerations, and managerial incentives. This study examines the effects of foreign ownership, Effective Tax Rate (ETR), and bonus mechanism on transfer pricing among energy-sector companies listed on the Indonesia Stock Exchange during 2020-2024. Using a quantitative approach, this study employs secondary data obtained from annual reports and financial statements and selected 12 companies through purposive sampling, resulting in 56 firm-year observations. Panel data regression was conducted using EViews 13, with the Random Effect Model selected based on the model specification tests. The results indicate that foreign ownership and ETR do not have significant effects on transfer pricing, whereas the bonus mechanism has a positive and significant effect. Simultaneously, foreign ownership, ETR, and the bonus mechanism significantly affect transfer pricing. The findings suggest that managerial incentives associated with profit performance may be more relevant to transfer pricing decisions than foreign ownership or effective tax burden in the observed energy-sector companies. These findings provide empirical evidence for understanding managerial factors associated with related-party transactions in Indonesia.
Co-Authors Listya Sugiyarti