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All Journal ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING
Listya Apriyani Lipat Koren
Universitas Pamulang
Economics, Econometrics & Finance

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TUNNELING INCENTIVE SEBAGAI PEMODERASI PENGARUH BEBAN PAJAK TANGGUHAN DAN DEBT COVENANT TERHADAP TRANSFER PRICING Listya Apriyani Lipat Koren; Baiq Fitri Arianti
ANALISIS Vol. 16 No. 02 (2026): ANALISIS VOLUME 16 NO. 02 TAHUN 2026
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v16i02.8641

Abstract

Transfer pricing has become a critical issue among tax practitioners, finance professionals, and academics instructuring related-party transactions. This study aims to examine Tunneling Incentive as a moderator of theeffect of Deferred Tax Expense and Debt Covenant on Transfer Pricing in consumer non-cyclicals companiesfor the 2021-2025 period, with a sample of 13 companies and 65 observations selected through purposivesampling. Using a quantitative approach and Eviews 13 analysis with the Fixed Effect Model (FEM), the resultsindicate that (1) partially, tunneling incentive is unable to moderate the relationship between deferred taxexpense on transfer pricing, (2) it significantly strengthens the effect of debt covenant on transfer pricing, and(3) deferred tax expense, debt covenant, and the moderating variable simultaneously have a significant effecton transfer pricing.
Co-Authors Baiq Fitri Arianti