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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Ilmiah Publika Abdimisi EkoPreneur AKADEMIK: Jurnal Mahasiswa Humanis Jurnal Akuntansi dan Keuangan Journal of Artificial Intelligence and Digital Business Indonesian Journal of Multidisciplinary on Social and Technology JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Journal of Innovative and Creativity Journal of Literature Review
Wahyu Nurul Hidayati
Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Mathematics Physics Social Sciences Other

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Pengaruh Tunneling Incentive dan Mekanisme Bonus Terhadap Transfer Pricing dengan Tax Minimization sebagai Variabel Moderasi Rahilah Putri Zamri; Wahyu Nurul Hidayati
Journal of Literature Review Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/2rxcbv06

Abstract

This study examines the effect of tunneling incentive and bonus mechanism on transfer pricing, with tax minimization as a moderating variable, in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2021-2025. A quantitative approach was used with secondary data obtained from annual financial reports. Using purposive sampling, 20 companies met the criteria, producing 100 firm-year observations analyzed through panel data regression and Moderated Regression Analysis (MRA) with EViews 12. The Random Effect Model was selected as the best estimation model. The results of the F test show that tunneling incentive and bonus mechanism simultaneously have a significant effect on transfer pricing. The t test results indicate that tunneling incentive has a positive and significant partial effect on transfer pricing, while bonus mechanism has no significant partial effect. These findings suggest that transfer pricing decisions in consumer non-cyclicals firms are driven more by controlling shareholders' interests than by management bonus schemes.  
Pengaruh Kinerja Keuangan, Aset Pajak Tangguhan, dan Kebijakan Dividen Terhadap Manajemen Laba Muhamad Rifqi; Wahyu Nurul Hidayati
Journal of Literature Review Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/5rg33d38

Abstract

This study aims to empirically examine the effect of financial performance, deferred tax assets, and dividend policy on earnings management in Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The sampling technique used was purposive sampling, resulting in 11 companies selected as the research sample. Secondary data were obtained from www.idx.co.id and analyzed using panel data regression with EViews 12. The discussion in this article focuses on the partial test (t-test) and simultaneous test (F-test) results. The F-test shows that financial performance, deferred tax assets, and dividend policy simultaneously have a significant effect on earnings management (F-statistic 6.020624 > F-table 2.786229; Prob. 0.001364 < 0.05). Partially, financial performance and dividend policy have a significant effect on earnings management, while deferred tax assets do not.
Co-Authors Aris Sanulika Halimah, Imar Hari Stiawan Holiawati Muhamad Rifqi Nabila Alfi Sylvatica Popi Meilini Putri Ariska Rahilah Putri Zamri Riski Hardiansyah Zain Ruhiyat, Endang Siti Nur Fadillah