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All Journal Jurnal Kajian Ekonomi JURNAL PENDIDIKAN TAMBUSAI IMARA : Jurnal Riset Ekonomi Islam Al-Sharf: Jurnal Ekonomi Islam ISTIKHLAF: Jurnal Ekonomi, Perbankan & Manajemen Syariah JUSIE (Jurnal Sosial dan Ilmu Ekonomi) AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Transformasi: Journal of Economics and Business Management Jurnal Penelitian Ekonomi Manajemen dan Bisnis Indonesian Research Journal on Education Jurnal Ilmiah Ekonomi, Manajemen dan Syariah HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis Jurnal Ekonomi dan Bisnis Maslahah: Jurnal Manajemen dan Ekonomi Syariah Jurnal Ekonomi, Manajemen, Akuntansi
Amsah Hendri Doni
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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The Effect of Tunneling Incentives and Tax Burden on Transfer Pricing in Companies Listed in the Jakarta Islamic Index 70 for the Period 2020–2023 Putri, Elsafira; Illahi, Ilham; Zuwardi, Zuwardi; Doni, Amsah Hendri
Al-Sharf: Jurnal Ekonomi Islam Vol 7, No 1 (2026)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v7i1.12721

Abstract

This study highlights the effect of tunneling incentives and tax burden on transfer pricing. A quantitative method was employed, using secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) (www.idx.co.id), with a sample of 61 companies. The results indicate that tunneling incentives have a positive effect on transfer pricing in companies listed on the Jakarta Islamic Index 70 during the 2020–2023 period; therefore, H1 is accepted. The tax burden has a negative effect on transfer pricing in companies listed on the Jakarta Islamic Index 70 during the 2020–2023 period; therefore, H2 is rejected. Tunneling incentives and tax burden simultaneously and significantly affect transfer pricing in companies listed on the Jakarta Islamic Index 70 during the 2020–2023 period; therefore, H3 is accepted.
Co-Authors Adelia Rizki Ariani Afelia Badriyah Afifah Afifah Khairyah Al-Amin, Al-Amin Alfiona, Fifa Andespa, Wira Aufa Nabila Baginda Parsaulian Cahyani, Indri Puji Cindy Aura Briliana Cynthia Suci Hati Faisal Desma Handayani Eka Novia Herdiamy Enjelika, Putri Era Sonita Febrina Adita Putri Gita Pratiwi Ramadhan Hasdi Aimon Hasnir Rahmi Febria Ikhmah Ramadani Illahi, Ilham Irfan Hakim Islami, Elga Mayora Ivana Ivana Mardhiyya Azhari Melisa Anggreni Muhammad Alghazali Nadiatul Khaira Ismail Novera Martilova Nurkhosyifa Muthia Putri, Elsafira Rahma Elsa Fitriani Rani Ashari Febrian Restika Rini Elvira Saidah Mayasari Tanjung Siska Wulandari, Siska Sri Ulfa Sentosa Sukwan Efendi sumarni, nini Tifany Yeldi Astuti Vivi Rosdiyanti Wirda Damayanti Yulia Eka Putri Yuwarman Mansur Zulfa Suryani ZUWARDI, ZUWARDI