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All Journal Accounting Infestasi Journal of Auditing, Finance, and Forensic Accounting Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Finansial Indonesia Open Access Indonesia Journal of Social Sciences AJAR (Asian Journal of Accounting Research) (e-Journal) Open Access Indonesia Journal of Social Sciences Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) Economics, Business, Accounting & Society Review Journal of Applied Accounting Carmin: Journal of Community Service JUTRIANCE JURALINUS
Rifqi Novriyandana
University Of Lambung Mangkurat, Banjarmasin, Indonesia
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Journal : Jurnal Pendidikan Akuntansi dan Keuangan

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Pengaruh Pajak, Mekanisme Bonus, dan Tunneling Incentive Terhadap Keputusan Transfer Pricing Pada Perusahaan Manufaktur Periode 2017-2019 Jannah, Fathul; Sarwani, Sarwani; Novriyandana, Rifqi; Hardi, Enny
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v10i1.43323

Abstract

This study aims to examine and to analyze: (1) the effect of tax on transfer pricing decisions, (2) the effect of bonus mechanism on transfer pricing decisions, (3) the effect of tunneling incentive on transfer pricing decisions in manufacturing companies in the basic industry and chemical sector listed on The Indonesian Stock Exchange for the period of 2017-2019. The population in this study were 67 the basic industry and chemical manufacturing companies listed on The Indonesian Stock Exchange for the period of 2017-2019. The study sample consisted of 16 companies. The sampling method in this study was a non-probability sampling method with purposive sampling technique which resulted in 48 samples from 16 companies period 2017-2019. The data obtained were secondary data by collecting annual reports of manufacturing companies in the basic industry and chemical sector listed on The Indonesian Stock Exchange.The analysis technique was logistic regression analysis technique. The results of this study indicate that tax and bonus mechanism have no effect on transfer pricing decisions, while tunneling incentive affects transfer pricing decisions. The implications of this research are expected to be useful for theory and knowledge developers, as well as input and consideration for the government, companies, investors, and other stakeholders.
Co-Authors Arifuddin Arifuddin Darmawati Darmawati Darwis Said, Darwis Dewi Lesmanawati Dr. Prihantoro one Enny Hardi Fadhlina, Fadhlina Fathul Jannah, Fathul ISNAWATI Isnawati Isnawati Isnawati Junus, Amiruddin Lailata, Nadhifa Tahta Lili Safrida Limarjan, Sustinah Limarjani, Sustinah Maulida, Sri Mediaty Melllani Yuliastina Miliya, Hisni Muchammad Yusup Muhammad Hudaya Nor Hikmah Nor Hikmah Rasidah Rasidah Rasidah, Rasidah Ratna Ayu Damayanti Reja Fahlevi Rijal, Muhammad Sarwani Sarwani, Sarwani Sustinah Limarjani Wahyudin Nor Wia Rizqi Amalia Wimby Wandary Zahroh, Fatimatus