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All Journal Jurnal Pendidikan dan Kewirausahaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Amalia Astiani Rizkillah
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Effect Tunneling Incentive, Intangible Assets, Profitability on Transfer Pricing Moderation Tax Avoidance Rio Johan Putra; Amalia Astiani Rizkillah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5304

Abstract

This study aims to provide empirical evidence regarding the effect of tunneling incentive, intangible assets, profitability on transfer pricing with tax avoidance as moderating in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX). The sample used in this study is 10 companies in the food and beverage sub-sector for the period 2016-2020. This study shows that tunneling incentives have an effect on transfer pricing, intangible assets have no effect on transfer pricing, and profitability has an influence on transfer pricing and tax avoidance has no effect on transfer pricing. Then the tax avoidance is not able to moderate the effect of tunneling incentives, intangible assets, profitability on transfer pricing.
Co-Authors Rio Johan Putra