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Haryati, Tantina
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran”, Jawa Timur, Surabaya 60294, Indonesia
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Journal : JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE)

 1 
Tax Planning, Earning Management, dan Corporate Governance Terhadap Transfer Pricing: Analisis Moderasi (Studi Empiris pada Perusahaan Sektor Consumer non cyclical di BEI 2019-2023) Niken Handayani, Rukmining Tias; Haryati, Tantina
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7447

Abstract

Transfer pricing practices in multinational companies are a crucial issue in international taxation, especially in the context of Indonesia. This study aims to analyze the influence of tax planning, earnings management, and corporate governance on transfer pricing practices, as well as the role of profitability as a moderating variable. Secondary data in the form of annual reports from multinational companies in the non-cyclical consumer sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023 from 10 sample companies (selected using purposive sampling) were analyzed using Structural Equation Modeling (SEM) with SMART PLS. The results indicate that tax planning (coefficient = -0.011, p = 0.971) and earnings management (coefficient = -0.053, p = 0.619) have a negative and insignificant effect on transfer pricing. Conversely, corporate governance (coefficient = 0.697, p = 0.000) has a positive and significant effect on transfer pricing. Profitability as a moderator is not significant in influencing the relationship between the three independent variables and transfer pricing. The research model has an R2 value of 0.723. This study provides empirical evidence regarding the determinants of transfer pricing in Indonesia and the implications of profitability in this dynamic.
Co-Authors Acynthia Ayu Wilasittha Aini, Septina Nur Alyaa Ashiilah Setiawan Anam, Sahrul Anidya Rahma Anisa Hanif Fadia Hayya Arnez Cendana Bhakti, Ilham Dio Budiwitjaksono, Gideon Setyo Cendana, Arnez Cintia Sinaring Sinanding Dinda Kama Dita Dwi Wulandari, Natalia Eirene Dewi Anggraeni Elsa Sabrina Agustia Elyana Putri Nur Fitri Fabiola Dinda Effendi Fadhiatus Zahro Farizah Nur Amalia Fatima Thuzahra Febrian Eka Candra Wicaksana Fikri Azhari Ramadhani Firman Eka Putra Fitri Nur Komariyah Galuh Candra Mustika Dewi Hayyin Rizki Utami Ika Faradilla Purwaningrum Januar, Muhammad Kiki Jelita, Fernanda Putri Khansa Hasna Nur Khairunnisa Kirana, Nanda Wahyu Indah Kuncoro, Dyas Aji Kusnadi, Sal-Sabilla Narita Kusuma, Titis Widya Marshanda, Almira Yasmin Maulana Herlambang Melindah Seviona Mifta Wardhani Putri Mochamad Sulthan Firdaus Muhammad Ken Rafly Muhammad Kiki Januar Nanda Wahyu Indah Kirana Naufal Bayu Ardhana Niken Handayani, Rukmining Tias Noviani, Siti Alya Nur Aisyah, Fara Sahira Pusparini, Dinda Ayu Puspasari, Marchsyta Dwi Putra, Firman Eka Putranti, Fani Anggraeni Putri, Parwanti Nuryoko R. Muh. Syah Arief Atmaja Wijaya Rabbani, Maharani Putri Rafli Syahrul Hikam Rahma, Anidya Rahmah, Dian Nailur Rahmania, Siti Khodijah Ramdania, Anisa Nur Refdy Radhinka Firza Rohmah, Mufidatur Sahrul Anam Sihotang, Diva Amelia Silalahi, Olivia Yunita Singgih Alfiyahya Siti Salzabila Faizaroh Aizy Siti Sundari Soffi Marisha Yuliani Sofie Yunida Putri Syaqna Salsabila Putri Sylvia Martha Tacfia Fitri Handayani Tauristasari, Lila Ulfa Puspa Wanti Widodo Vicky Vendy Waninghiyun, Vidya Hangialevi Wardhana, Ferdy Widyanti, Rara Anggita Salsabila Wijayanti, Nanda Debi Wulandari Hidayanti Yanti, Anisyah Firda Yulita Dwi Nuraini Zahra, Bilqist Nabila Zsalzsabila Izzatunnisa Zulkarnain