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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Jurnal Ekonomi Wahana Riset Akuntansi Proceeding Fakultas Ekonomi Jurnal Keuangan dan Perbankan Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Abdimas Jurnal Akuntansi dan Keuangan Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal GeoEkonomi Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Rachmawati Meita Oktaviani
Universitas Stikubank
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : Wahana Riset Akuntansi

 1 
Transfer Pricing dari Perspektif Perencanaan Pajak, Tunneling Incentives, dan Aset Tidak Berwujud Sartika Wulandari; Rachmawati Meita Oktaviani; Widhian Hardiyanti
Wahana Riset Akuntansi Vol 9, No 2 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i2.113208

Abstract

Transactions with related parties are often used by companies to conduct transfer pricing. This study purpose to provide empirical evidence regarding the effect of tax planning, tunnelingsincentives and intangible assets on transfer pricing, either simultaneously or partially. The object of this research is manufacturing companies listed on the Indonesia Stock Exchanges in 2016-2019. The population in this study are manufacturing companies listed on the Indonesian Stock Exchanges for the period 2016-2019. By using purposive sampling technique data obtained 96 companies. Data analysis technique using Eviews. The results show that tax planning and tunneling incentives have an effect on transfer pricing, while intangible assets have no effect on transfer pricing. The results of this study are expected to provide input for future research on transfer pricing. Further research can use other variables such as KAP specialization, percentage of independent commissioners, or proxies to measure other intangible assets, such as research and development costs. For transfer pricing, you can use other proxies, for example by using an index. Keywords: Transfer Pricing; Tax Planning; Tunneling Incentives; Intangible Assets.
Co-Authors 10.05.52.0121 Erdi Adyatma, 10.05.52.0121 10.05.52.0180 Nikoriski 11.05.52.0005 Imam Thobroni, 11.05.52.0005 11.05.52.0027 Faisal Riza 11.05.52.0096 Saligna Dian Pratiwi 11.05.52.0200 Sheila Adelina, 11.05.52.0200 12.05.52.0193 Riska Febriana Ramadani, 12.05.52.0193 12.05.52.0204 Siti Nurhidayati, 12.05.52.0204 Anggun Pertiwi Anita Yulinar, 14.05.52.0208 Anita Yulinar, 14.05.52.0208 Ayu Widiastutik Bella Fadhilah Chusaeni, 12.05.52.0150 Bella Fadhilah Chusaeni, 12.05.52.0150 Caecilia Srimindarti Ceacilia Srimindarti Deny Tristianto Deny Tristianto, 12.05.52.110 Deny Tristianto, 12.05.52.110 Dewi, Ari Ani Kusuma Diani, Elya Zulfa Dwi Suci Rahma Danti Eka Ridho Nur Rochmah Ellisa Rizma Iswara Erdi Adyatma Evita Okta Ristina, 14.05.52.0220 Evita Okta Ristina, 14.05.52.0220 Hardiyanti, Widhian Inayatus Sholekah, Fina Ita Purnawati, 13.05.52.0151 Jaeni Jaeni Jannah, Afifatul Jimmy Evaldo Prakasa Kezia Kurniawati Tjandrapurnama Kukrit Wicaksono Lisiantara, Gregorius Anggana Maftukhah, 14.05.52.0225 Maharriffyan, Maharriffyan Moch Ali Munawar, 13.05.52.0216 Moch Ali Munawar, 13.05.52.0216 Natasya Hariyanto Niken Sari, 15.05.52.0198 Nishfil Ayu Amaliya, 13.05.52.0055 Nishfil Ayu Amaliya, 13.05.52.0055 Nona Rachmania Rospitasari Noorjannah Vira Astuti Nur Lita, 13.05.52.0034 Nur Lita, 13.05.52.0034 Pancawati Hardiningsih Paramita Rari Gunita Poerwati, Rr Tjahjaning Poerwati, Rr Tjahjaning Popy Purnamasari Pratiwi, Yayang Eka Putri Ramawati, 15.05.52.0090 Rahma Danti, Dwi Suci Resza Dian Handayani Ronald Wahono, 15.05.52.0146 Rospitasari, Nona Rachmania Rr. Tjahjaning Poerwati Sartika Wulandari Sevi Lestya Dewi Sheila Adellina Siti Zulfatin Nihayah Srimindari, Ceacilia Sunarto Sunarto Sunarto Sunarto Tesa Anggraeni Tjahjaning Poerwati Yayang Eka Pratiwi Yenita Novi Susanti, 13.05.52.0069 Yenita Novi Susanti, 13.05.52.0069 Yulinar, Anita Yustika Maulidya Fatah