Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Hasan Effendi Jafri
Departemen Akuntansi Universitas Airlangga
Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE EFFECT OF TAX PLANNING, TUNNELING INCENTIVES AND INTANGIBLE ASSETS ON TRANSFER PRICING BEHAVIOR IN MANUFACTURING COMPANIES THAT HAVE SPECIAL RELATIONSHIPS LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2014-2016 PERIOD Hasan Effendi Jafri; Elia Mustikasari
Berkala Akuntansi dan Keuangan Indonesia Vol. 3 No. 2 (2018): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (746.527 KB) | DOI: 10.20473/baki.v3i2.9969

Abstract

This aim of this research is testing effect of tax planning, incentive tunneling and intangible assets to transfer pricing behavior as measured by sales of related parties divided by sales of non-related parties. Tax planning is measured by Cash ETR, incentive tunneling measured by related party parties divided by total assets and intangible assets measured by total intangible assets divided by total sales. The population in this study is a manufacturing company listed on the Indnesia Stock Exchange 2014-2016. Determination of selected sample in research using purposive sampling method. Examination of influence of tax planning, incenntive tunnneling and intangible asset to behavior of transistor pricinng analyzed using softwareSPSS 20.0. The results showed that there were 134 companies meeting the sample criteria. Based on the results of multiple linear regression analysis with 5% significance, the results of this study concluded that: (1) tax planning affect the behavior of transfer pricing (2) incentive tunneling affect the transfer pricing behavior (3) intangible assets have no effect the transfer pricing behavior.
Co-Authors Mustikasari, Elia