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All Journal Jurnal Penelitian dan Pengabdian Masyarakat
Ni Wayan Nuriani
Universitas Bumigora
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pengaruh Beban Pajak dan Mekanisme Bonus Terhadap Praktik Transfer Pricing Dengan Audit Eksternal Sebagai Variabel Moderasi Ni Wayan Nuriani; R. Ayu Ida Aryani; Layali Ihyani
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 4 (2026): November 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/7wdxrg78

Abstract

Transfer pricing  is an important issue in international taxation due to its association with pprofit shiffting and potentional  reduction in state reveneue. This study aims to is an important exsamine the effect of tax burden and bonus mechanisms on transfer pricing practices, with excternal audit as a moderating variabel, in energy sector companies listed on the indonesia stock exchange during 2021-2025.  This study employs a quantitative associative approach using 28 companies selected through purposive sampling, resulting in 140 firm-year observations. Data were analyzed using panel data regression and moderated regression analysis (MRA) with eviews 12. The results show that tax burden has a positive and significant effect on transfer pricing practices, while bonus mechanisms have no significant effect. External audit strengthens the relationshio between bonus mechanisms and transfer pricing practices but does not moderated the relationship  between  bonus mechanisms and transfer pricing practices. These findings indicate that external audits play an important role in overseeing transfer pricing practices, particularly in relation to tax burden
Co-Authors Layali Ihyani R. Ayu Ida Aryani