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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Abdimas Accounting Analysis Journal Jurnal Kajian Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Gorontalo Accounting Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Islamic Accounting and Finance Research ETNIK : Jurnal Ekonomi dan Teknik Jurnal Akuntansi dan Keuangan Indonesia
Badingatus Solikhah
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Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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Journal : Jurnal Keuangan dan Perbankan

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The Determinants of Manufacturing Firms' Transfer Pricing Decisions in Indonesia Badingatus Solikhah; Deni Dwi Aryani; Anna Kania Widiatami
Jurnal Keuangan dan Perbankan Vol 25, No 1 (2021): January 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i1.5127

Abstract

The purpose of this study is to analyze the influence of tunneling incentives, corporate governance mechanisms, foreign operations, bonus mechanisms, and debt covenants toward transfer pricing. This study compares two proxies for transfer pricing variables: Related Party Transaction Asset and Liability (RPTAL) and Transfer Pricing Intensity (TPI). Manufacturing companies that have transactions with foreign related parties are employed in this study. The researchers purposively selected the Panel data from 24 companies in the period 2014 - 2018. There were 120 units analyzed using panel data regression. The research shows that transfer pricing practice via asset and liability transactions (RPTAL) and related parties receivables transaction is relatively high. The difference in the scope of measurement with the RPTAL and TPI causes differences n the study results in model 1 and model 2. Model 1 showed tunneling incentives, foreign operations, and debt covenants proved to have a significant positive effect. In model 2, it is found there is a positive association between tunneling incentives and transfer pricing.DOI: https://doi.org/10.26905/jkdp.v25i1.5127
Co-Authors Afid Nurochman, Afid Agung Yulianto Agung Yulianto Agus Wahyudin Ali, Shujahat Anna Kania Widiatami Arienda Novianne Devy Deni Dwi Aryani Devita, Hanik Estu Ratnasari Fitriana, Ratna Ida Nur Aeni Ida Nur Aeni, Ida Nur Ikhsan, Sukardi Ikhsan, Sukardi Irawati, Sheila Anatasia Irawati, Sheila Anatasia Ischazilatul Amaliyah Kiswanto - Krisnawanto, Kurniawan Kuswoyo, Adistya Lestari, Jihan Lutviana Nur Hakiki Nastiti Rahayuni Nurdian Susilowati Nuryana Nainggolan, Nuryana Pradita, Intan Ika Putri, Yuthika Rani Putri, Yuthika Rani Ratna Fitriana Risna Ade Tarantika Sara Monica Simarmata, Sara Monica Setiami, Nurul Dwi Sukardi Ikhsan Trisni Suryarini Winarsih, Arga Mustika Winarsih, Arga Mustika Yanti, Atik Nur Fajar