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Analisis Pengaruh Minimasi Pajak Dan Mekanisme Bonus Terhadap Transfer Pricing Dengan Komite Audit Sebagai Variabel Pemoderasi Nehayati, Nela; Pamungkas, Imang Dapit; Ratnawati, Juli; Durya, Ngurah Pandji Mertha Agung
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9646

This research aims to test and analyze the direct influence of tax minimization strategies, tunneling incentives, and bonus mechanisms on transfer pricing decisions. Meanwhile, the indirect influence involves the audit committee as a moderating factor, to test its influence on transfer pricing practices. The data used in this research comes from the Annual Reports of natural resource sector companies listed on the Indonesia Stock Exchange during the 2021-2022 period. A total of 185 companies used the purposive sampling method, producing a sample of 104 data which was analyzed using WarpPLS 8.0. Based on the research results, tax minimization has a direct influence on transfer pricing, while the bonus mechanism has no influence on transfer pricing and the audit committee cannot moderate the influence of both on transfer pricing. The implications of this research emphasize the importance of companies paying attention to their tax and transfer pricing policies as part of a general risk management and compliance strategy to prevent potential abuse or tax compliance risks.

Optimizing Transfer Pricing in Indonesia: An exploring of Tax Minimization, Tunneling incentive, and Audit Committees Pamungkas, Imang Dapit; Nehayati, Nela
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 8, No. 3, September 2024
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v8i3.253-274

Transfer pricing has become a crucial aspect, especially for natural resource companies in Indonesia, which includes monitoring tax compliance, mitigating tax dispute risks, and maintaining corporate reputation due to its complex and high-priced commodities. This research aims to test and analyze the direct influence of tax minimization strategy, tunnelling incentive, and bonus mechanism on transfer pricing decisions. Meanwhile, the indirect effect involves the audit committee as a moderating factor to explore their influence on transfer pricing practices. The data was derived from the annual reports of natural resource sector companies listed on the Indonesia Stock Exchange. A total of 185 companies used the purposive sampling method, resulting ina sample of 146 data analyzed using WarpPLS 8.0. According to the research results, tax minimization directly influences transfer pricing. In contrast, tunnelling incentives do not affect transfer pricing, and audit committees moderate the influence of bonus mechanisms on transfer pricing.

PENGARUH JOB EMBEDDEDNESS, MOTIVASI KERJA, DAN KOMPENSASI TERHADAP KINERJA KARYAWAN HOTEL PLAZA SEMARANG Iskandariah, Yusuf; Nehayati, Nela; Amanullah, Daffa; Susilowati Mardjono, Enny
Jurnal Manajemen dan Dinamika Bisnis (JMDB) Vol. 4 No. 1 (2025): JMDB (Jurnal Manajemen dan Dinamika Bisnis)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Kinerja Karyawan merupakan keseluruhan hasil atau output dari suatu pekerjaan dalam sebuah organisasi yang menghasilkan kuantitas serta kualitas terstandarisasi untuk mencapai tujuan yang sudah ditetapkan oleh organisasi dimana semuanya bergantung kepada berbagai factor yang digunakan pegawai dalam menjalankan tugasnya. Penelitian ini bertujuan untuk menganalisispengaruh Kelekatan kerja, Motivasi kerja, dan Kompensasi terhadap kinerja Karyawan. Sampel pada penelitian ini adalah seluruh Karyawan Hotel Plaza Semarang yang berjumlah 50 orang. Teknik pengambilan sampel menggunakan sampel sensus .Metode analisisdata yang digunakan adalah Regresi linier berganda dengan menggunakan aplikasi SPSS 25 Hasil yang diperoleh yaitu variabel Kelekatan Kerja dan Motivasi Kerja tidak berpengaruh tehadap Kinerja sedangkan Variabel Kompensasi berpengaruh Positif terhadap Kinerja Karyawan.

The role of corporate strategy in transfer pricing: The moderating effect of bonus mechanisms on performance management Mardjono, Enny Susilowati; Yang, Yi-Fang; Nehayati, Nela
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.25750

Research aims: This study seeks to prove empirical evidence regarding the moderating effect of bonus mechanisms on fiscal optimization and tunnelling incentives on the Transfer Pricing relationship.Design/Methodology/Approach: The study uses a quantitative approach with a hypothesis-testing design. The data used is natural resource sector companies listed on the Indonesian Stock Exchange (IDX) in the 2021 – 2023 period. The final sample consists of 152 observations that meet the selection criteria.Research findings: The results showed that the Tunneling Incentive has an influence on Transfer Pricing, and Fiscal Optimization does not influence Transfer Pricing. The Bonus Mechanism does not strengthen the Effect of the Tunneling Incentive on Transfer Pricing. The Bonus Mechanism enhances the effect of fiscal optimization on transfer pricing. This research shows that the ownership factor (Tunneling Incentive) plays an important role in Transfer Pricing decisions rather than Tax strategy (Fiscal Optimization). In addition, the Bonus Mechanism moderate the relationship between Fiscal Optimization and Transfer Pricing. However, the Bonus Mechanism does not moderate the relationship between Tunneling Incentive and Transfer pricing. Theoretical contribution/ Originality: The originality of this research is based on the moderating results of the bonus mechanism, which strengthens the effect of Fiscal Optimization on transfer pricing compared to previous studies.Practitioner/Policy implications: The practical implications of this study suggest that companies need to be more transparent in Transfer Pricing policies, regulators should increase supervision against Tunneling practices, and investors and auditors should be more wary of companies with concentrated ownership structures.Research limitations/Implications: The limitation of this research is the research scope, which is just in the resource sector used in this research. The study does not account for potential changes in tax regulations or corporate governance laws that could impact the results over time.

The role of corporate strategy in transfer pricing: The moderating effect of bonus mechanisms on performance management Mardjono, Enny Susilowati; Yang, Yi-Fang; Nehayati, Nela
Journal of Accounting and Investment Vol. 26 No. 1: January 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i1.25750

Research aims: This study seeks to prove empirical evidence regarding the moderating effect of bonus mechanisms on fiscal optimization and tunnelling incentives on the Transfer Pricing relationship.Design/Methodology/Approach: The study uses a quantitative approach with a hypothesis-testing design. The data used is natural resource sector companies listed on the Indonesian Stock Exchange (IDX) in the 2021 – 2023 period. The final sample consists of 152 observations that meet the selection criteria.Research findings: The results showed that the Tunneling Incentive has an influence on Transfer Pricing, and Fiscal Optimization does not influence Transfer Pricing. The Bonus Mechanism does not strengthen the Effect of the Tunneling Incentive on Transfer Pricing. The Bonus Mechanism enhances the effect of fiscal optimization on transfer pricing. This research shows that the ownership factor (Tunneling Incentive) plays an important role in Transfer Pricing decisions rather than Tax strategy (Fiscal Optimization). In addition, the Bonus Mechanism moderate the relationship between Fiscal Optimization and Transfer Pricing. However, the Bonus Mechanism does not moderate the relationship between Tunneling Incentive and Transfer pricing. Theoretical contribution/ Originality: The originality of this research is based on the moderating results of the bonus mechanism, which strengthens the effect of Fiscal Optimization on transfer pricing compared to previous studies.Practitioner/Policy implications: The practical implications of this study suggest that companies need to be more transparent in Transfer Pricing policies, regulators should increase supervision against Tunneling practices, and investors and auditors should be more wary of companies with concentrated ownership structures.Research limitations/Implications: The limitation of this research is the research scope, which is just in the resource sector used in this research. The study does not account for potential changes in tax regulations or corporate governance laws that could impact the results over time.

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