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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan IIJSE
Karmila, Dinar
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Economics, Econometrics & Finance

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Effect of Tunneling Incentive, Bonus Mechanism, Debt Covenant and Independent Board of Commissioners Regarding Transfer Pricing Abbas, Dirvi Surya; Kismanah, Imas; Karmila, Dinar; Kunah, Kunah; Ulfiah, Ulfiah
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18205

Abstract

This study aims to ascertain the impact of the Independent Board of Commissioners, bonus system, debt covenant, and tunneling incentive on transfer pricing in consumer products companies listed on the Indonesia Stock Exchange (IDX). Five years, specifically the years 2016–2020, were employed for the research. All consumer goods companies registered the study's participants include those who traded on the Indonesia Stock Exchange (IDX) between 2016 and 2020. Purposive sampling was employed in the sampling procedure. Ten businesses were selected based on preset standards. secondary information from the website of the Indonesia Stock Exchange is the kind of data that was used. The analysis method used is panel data regression analysis. The findings demonstrated that the Independent Board of Commissioners, Bonus Mechanism, and Tunneling Incentive Debt Covenant has no impact on Transfer Pricing, although it does have an impact.
Exchange Rate, Tax Minimization, Debt Covenant on Transfer Pricing in Corporate Governance Moderation (in Manufacturing Companies Listed on the Indonesia Stock Exchange in the 2020-2023 Period) Karmila, Dinar; Kismanah, Imas
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7435

Abstract

This study aims to determine the effect of Exchange Rate, Tax Minimization, Debt Covenant on Transfer Pricing in Corporate Governance Moderation (In Manufacturing Companies Listed on the IDX for the 2020-2023 Period). This study uses a quantitative approach. The population in this study includes manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sampling technique used is Purposive Sampling. Based on the established criteria, 26 company samples were obtained. The type of data used is secondary data obtained from the official website of the Indonesia Stock Exchange. The method used in this study is panel data regression analysis. The results of this study indicate that simultaneously Exchange Rate, Tax Minimization, Debt Covenant together have an effect on Transfer Pricing and Corporate Governance can moderate this effect. while partially Exchange Rate does not have a significant effect on Transfer Pricing while Tax Minimization and Debt Covenant have a significant effect. Corporate Governance is proven to moderate the influence of Tax Minimization and Debt Covenant but does not moderate the influence of Exchange Rate.
Co-Authors Abbas, Dirvi Surya kismanah, imas Kunah, Kunah Ulfiah, Ulfiah