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All Journal Jurnal Aplikasi Bisnis Jurnal Bisnis Terapan
Sanintya Mayantya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF TAX MINIMIZATION, BONUS MECHANISM, FOREIGN OWNERSHIP, EXCHANGE RATE, AUDIT QUALITY ON TRANSFER PRICING DECISIONS Marfuah Marfuah; Sanintya Mayantya; Priyono Puji Prasetyo
Jurnal Bisnis Terapan Vol. 5 No. 1 (2021): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v5i1.4079

Abstract

Abstract The purpose of this study was to determine the effect of tax minimization, bonus mechanisms, foreign ownership, exchange rates, and audit quality on transfer pricing in manufacturing companies in Indonesia. The population of this research was all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. By using the purposive sampling method, 81 companies were selected as the research sample. Based on logistic regression analysis, it was proven that the tax minimization variable has a significant positive effect on transfer pricing decisions. Likewise, the audit quality variable is proven to have a significant negative effect on transfer pricing decisions in manufacturing companies in Indonesia. Meanwhile, the bonus mechanism, foreign ownership, and exchange rate variables were not proven to have a significant effect on the company's transfer pricing decision. These results indicated that the greater the tax minimization carried out by the company and the lower the audit quality will increase the probability of the company in conducting transfer pricing, and vice versa. The results of this study have implications for encouraging the government to make regulations that can prevent transfer pricing practices between companies that have a special relationship that might harm the government from tax revenue. Keywords: bonus mechanism; foreign ownership; tax minimization; transfer pricing
Determinants of Transfer Pricing Decision Factors in Manufacturing Companies in Indonesia Marfuah; Sanintya Mayantya
Jurnal Aplikasi Bisnis Volume 23 No.1 , Juni 2026
Publisher : Program Sarjana Terapan Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol23.iss1.art4

Abstract

Abstract. The objective of this research is to analyze the influence of tax minimization, bonus mechanism, foreign ownership, exchange rate, and audit quality to transfer pricing decisions. The population of this research is all of the companies in manufacturing companies listed with the Indonesia Stock Exchange from 2020 to 2022. The sample were selected using a purposive sampling method and result for 81 samples. The hypothesis were tested using linear logistic regression analysis. The results of this research are show that tax minimization variable has positive significant effect on company transfer pricing decisions. Bonus mechanism, foreign ownership, and exchange rate has no significant effect on company transfer pricing decisions. Audit quality variables have a significant positive effect on company transfer price decisions. The results of testing of these audit quality variables are in the opposite direction to their predictions. The results of this study have implications for the government that is for the government to make regulations that can prevent the practice of transfer prices whose purpose is more to move taxable income between companies that have a special relationship. Keywords: bonus mechanism; foreign ownership; tax minimization; transfer pricing
Co-Authors Marfuah Marfuah Marfuah Priyono Puji Prasetyo