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All Journal Review of Accounting and Taxation
Zuliana, Erlin
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Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF TAX AVOIDANCE, TUNNELING INCENTIVES AND BONUS MECHANISM ON TRANSFER PRICING WITH LEVERAGE AS A MODERATION VARIABLE Zuliana, Erlin; Soerono, Ayu Noorida; Tjahjono, Mazda Eko Sri
Review of Accounting and Taxation Vol. 3 No. 1 (2024): June 2024
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i1.183

Abstract

Purpose – This research aims to determine the effect of tax avoidance, tunneling incentives, and bonus mechanisms on transfer pricing with Leverage as a moderating variable in manufacturing companies in the consumer goods industry sector, which is listed on the Indonesia Stock Exchange in 2016-2021Design/methodology/approach—Purposive sampling was used for sample selection, and 13 companies were selected for a total of 51 research data. Multiple linear regression and MRA were used for analysis with SPSS version 25 software. Finding - The results of this study indicate that tax avoidance has a significant positive effect, and tunneling incentives and bonus mechanisms have a significant negative effect on transfer pricing. Meanwhile, Leverage cannot weaken the impact of tax avoidance, tunneling incentives, and bonus mechanisms on transfer pricing.Originality - The originality of this research is to include a moderating variable, namely Leverage.Keywords - Tax Avoidance, Tunneling Incentive, Bonus Mechanism, Transfer Pricing, Leverage
Co-Authors Mazda Eko Sri Tjahjono, Mazda Eko Sri Soerono, Ayu Noorida