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All Journal Jurnal Bisnis dan Ekonomi EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Riset Akuntansi Politala JIEB : Jurnal Ilmiah Ekonomi Bisnis ELFALAKY: Jurnal Ilmu Falak BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Progress in Social Development Yayasan Cita Cendikiawan Al Khwarizmi Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ekonomi Jurnal Abdi Masyarakat Indonesia Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Journal of Social Science Prosiding Seminar Nasional Unimus Advances in Applied Accounting Research Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Tina Lestari
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Tax Burden and Bonus Mechanisms on Transfer Pricing With Tunneling Incentive as a Moderating Variable Lestari, Tina; Jusman, Jumriaty
Journal of Social Science Vol. 6 No. 3 (2025): Journal of Social Science
Publisher : Syntax Corporation Indonesia

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Abstract

This study aims to investigate the effect of tax burden and bonus mechanism on transfer pricing with incentive tunneling as a moderation variable. The population of this study consists of multinational manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Samples were selected using purposive sampling, with a total of 52 samples with an outlier of 13 data from the total. So the amount of data that will be used in this study is 39 samples. Data analysis methods include the Chow test, the Hausman test, and Moderate Regression Analysis (MRA). This study shows that tax burdens and bonus mechanisms have an influence on transfer pricing. The moderation variable of incentive tunneling cannot strengthen the influence of tax burden on transfer pricing. The moderation variable of incentive tunneling can strengthen the positive influence of the bonus mechanism on transfer pricing. The research provides relevant practical guidelines for corporate managers, investors, and policymakers. The main implication is the need for a more holistic approach in managing transfer pricing that balances the goals of tax optimization, performance motivation, and adherence to good corporate governance principles.
Co-Authors Akbar, Ullyia Amrulloh, Rifqi Ananda, Joe Arief Rahman Aulia Helmina Putri Bayu Adi Laksono Diany, Adista Anjar Eni Kusyati Firda Nosita Hamdi Hamdi Hayatie, Marliza Noor Huda, Isra Ul Imawati Yousida Jayen, Fredi Jayen, Fredy Jumriaty Jusman Junianto Karsudjono, Anthonius Khaerunnisa, Fathia Ikhlas Marliza Noor Hayatie Mei Nanda Maulida Melania, Melania Nico Kosasih Nursyifa, Dinar Pelita Ramadhaniah Ragiel Pangestu Rizal Ramadhan Sahyana, Anggi Fuja Suchida, Irma Sucidha, Irma Sunaryo, Dwi Suzi Suzana Triana, Lindra Widiyaningsih Widiyaningsih Yanti, Nofarina Maulida Yousida, Imawati