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All Journal BIOSFER : Jurnal Biologi dan Pendidikan Biologi JSAI (Journal Scientific and Applied Informatics) Administrativa : Jurnal Birokrasi, Kebijakan dan Pelayanan Publik JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Teknologi dan Industri Pertanian Indonesia Maktabatun: Jurnal Perpustakaan dan Informasi Jurnal Bintang Pendidikan Indonesia Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Cendikia Pendidikan Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi RESLAJ: Religion Education Social Laa Roiba Journal International Journal of Technology and Education Research AT-TAKLIM: Jurnal Pendidikan Multidisiplin Journal of Digital Technology and Computer Science International Journal of Economics, Education, Law and Social Sciences (IJEELSC)
Putri Rahayu
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THE EFFECT OF AUDIT TENURE, TAX MINIMIZATION, AND DEBT COVENANT ON TRANSFER PRICING Nabilah Aulia Azmi; Mohamad Zulman Hakim; Putri Rahayu; Reni Nasiatul Hamidah
International Journal of Economics, Education, Law and Social Sciences (IJEELSC) Vol. 2 No. 1 (2026): January
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/w57txb24

Abstract

This study examines the influence of audit tenure, tax minimization, and debt covenants on transfer pricing practices in industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. A quantitative research approach was employed using secondary data from companies’ annual reports and financial statements. Through purposive sampling, 18 companies were selected, yielding 72 firm-year observations. Data were analyzed using panel data regression with EViews 12. Model selection tests, including the Chow test, Hausman test, and Lagrange Multiplier test, indicated that the Random Effects Model was the most appropriate estimation method. The findings show that transfer pricing is positively and significantly influenced by audit tenure, suggesting that longer auditor–client relationships enhance auditors’ ability to monitor and identify related-party transactions. Conversely, transfer pricing is negatively affected by tax minimization, proxied by the effective tax rate, and debt covenants, measured by the debt-to-equity ratio. Collectively, audit tenure, tax minimization, and debt covenants simultaneously influence transfer pricing, although the adjusted R-squared value of 12.16% indicates that transfer pricing practices are largely explained by factors outside the model. These findings offer insights for regulators and companies regarding the importance of auditor oversight in promoting transparency and compliance in related-party transactions.
Co-Authors A. Siti Rahmawati Aan Erlansari Agita Marhamah Ainun Mardiah Ance Siallagan Anisa Nur Azizah Bekti Pangestu Boko Susilo Cholis Hidayati Denny Fitriani Desi Andreswari Desty Endrawati Subroto Diana Indah S.L.P.A Diana Indah Sri Lestari P. A Diki Setiawan Dina Valentina Pratiwi Diva Damai Maharani Dwi Andryansyah Eko Budi Sulistio Fatimah Rasyidah Az Zahra Fikriatul Arifah Hasibuan Gilang Pratama Putra Hardiansyah, Dadang Helma Ariani Hasibuan Hidrawati, Hidrawati Hwihanus Hwihanus Irma, Cailah Nasywa Afrila Marhatul Fatwa Mohamad Zulman Hakim Muhamad Kosim Muhammad Nur Rohman Syah Muhammad Ridwan Muhammad Taufiq Hidayat Mustika Hati Purba Nabilah Aulia Azmi Naerul Edwin Kiky Aprianto Nashifah Nurul Fajri Nasrul Arahman Ok Reza Fathurrahman Putri Roma Uly Nyata Sihombing Reni Nasiatul Hamidah Ridha Alfisya Rasyidin Rifqy Hafizh Priandy Rismawati Dwi Anggiani Rutiah Destriana Sitinjak Salsabila Yasmin Sarpini Siti Ena Nurul Aeni Siti Kholija Nasution SITI NURUL HIDAYATI Sitti Aida Adha Taridala Suiratul Maryam Bainah Syarifah Widya Ulfa Tazdkia Nasywa Aqmarina Teuku Maimun Teuku Mohammad Daffa Al Islami Tries Ellia Sandari Via Nirvana Sipayung Wahidin Widyasari, Della Yudha Munajat Saputra