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Journal : PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi

Analisis Pengaruh Thin Capitalization, Debt Covenant, dan Tunneling Incentive terhadap Transfer Pricing dengan Komite Audit Sebagai Variabel Moderating Yuana Khoirunisa; Agus Wahyudin
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 2 (2022): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v14i2.218

Abstract

This study aims to analyze the effect of thin capitalization, debt covenants, and tunneling incentives on transfer pricing with the audit committee as the moderating variable. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019, totaling 170 companies. The data analysis method used is moderated analysis regression with the IBM SPSS 24 tool. The result show that thin capitalization has a significant positive effect on transfer pricing, debt covenants have no significant effect on transfer pricing, and tunneling incentives have no effect on transfer pricing. The audit committee was unable to significantly moderate the relationship between thin capatalization and transfer pricing and was also unable to significanlty moderate the relationship between debt covenants and tranfer pricing, however, the audit committee was able to strengthen the relationship between tunneling incentives and transfer pricing.
Co-Authors - FACHRURROZIE - Kardoyo -, Kardiyem -, Kustiani Abdulah Hafiz Achmad Slamet Aep Wawan Irwan Aep Wawan Irwan Agung Yulianto Agus Ariyanto Agus Hermanto Agusmiati, Dini Ahmad Faris Arifianata, Ahmad Faris Ahmad Nurkhin Ajeng Febriyani, Ajeng Ajeng Rizka Riadiani, Ajeng Rizka Aldila Krisnaresanti, Aldila Amin Pujiati Ani Rusilowati Anindya, Marsya Nabila Anisa Septiani Aenul Fajriah Anita, Nur Anna Kania Widiatami ANNE NURAINI Arina Fithrona Ariyanto, Dany Ariyanto, Dany Astrid Chandra Sari Atik Novitasari, Atik Aulia, Shabrina Caesharah Azizah, Farinka Nurrahmah Badingatus Solikhah Bajri, Reza Aed Galib Bestari Dwi Handayani Betty Natalie Fitriatin Buana, Rastra Buana, Rastra Cendrawati, Lena Chaq, Vida Chusnia D. C. Bachtiar D. C. Bachtiar, D. C. D. F. Sari D. F. Sari, D. F. Dani Rahman Hakim, Dani Rahman Dedi Ruswandi Dedi Widayat Dewi, kustiyanti Dhian Dharma Prayuda, Dhian Dharma Dian Tri Kusumawati, Ois Dian Tri Kusumawati, Ois Dikha Kumalasari Dina Tsabitah, Dina Dwi Cahyaningdyah Dwi Harini Dwi Hermanto Eka Susanti Elis Khaerunisa Elsa Puspasari, Elsa Endah, Siti Nur Endah, Siti Nur Endang Susilaningsih Etty Soesilowati Fadhilah Mahanani Saputri Fahmi Yusuf Fariztian, Anies Fariztian, Anies Fathur Rokhman Fauni, Arini Mayang Fauni, Arini Mayang Fauzan, Slamet Fiky Yulianto Wicaksono Fiky Yulianto Wicaksono Fiky Yulianto Wicaksono Fithrona, Arina Fityan, Yoni Rofiqotul Hanik Ristiana Hardianto, Rio Noverdhi Hardiyanti, Dwi Hardiyanti, Dwi Harini, Dwi Haryadi - Haryono Haryono Hasan Mukhibad Heri yanto Hidayah, Ari Fatihatul I Ketut Sudiana Ibrotul Lailatur Rohmah, Ibrotul Lailatur Imroatus Sholikhah, Imroatus Indah Anisykurlillah Irawan, Dony Irawan, Dony Isnarto, Isnarto Isti Hidayah Jati, Kuat Waluyo Joko Widodo Kaefahmi, Amhal Ketut Sudarma Khairani, Desy Khoiruman Soleh, Khoiruman Khosidah, Nasihotul Kiswanto - Kiswanto Kiswanto Kiswanto, Kiswanto Kustiani - Laksono Trisnantoro Larasati, Hanum Lasmana, Syaiful Andy Lina Maulida Linda Wahyu Setianingrum, Linda Wahyu Listiyowati listiyowati, Listiyowati M. Fauzi Malihatus Sholihah Maolana, Irfan Margareta, Rinda Sindhi Marini Marini Masrukan Masrukan Masrukhan Masrukhan Masrukhi Masrukhi Mega Hemamalini Fournia Gangga Muhamad Aristiyo, Muhamad Muhamad kadapi, Muhamad Muhammad Feriady, Muhammad Muhammad Irfan Janitra, Muhammad Irfan Muhammad Khafid Muhammad Lukman Hanifa, Muhammad Lukman Muhsin Muhsin mungin eddy wibowo, mungin eddy Nastiti Rahayuni Ni’mah, Siti Khoirun Niswah Baroroh Nuhaaya, Ailin Nur Khabibah, Nur Oktyama, Gandhis Arine Partono Thomas Patmara, Reza Puji Novita Sari Pujiati, Endang Pujiati, Endang purwadi suhandini Purwadi Suhandini Purwantoro, Ihsan Putra, Ngurah Made Darma R. D. Rahmawati R. D. Rahmawati, R. D. Rahmat Syarifulloh, Rahmat Rediana Setiyani, Rediana Renaningtyas, Dwi Lestari Riswanda Imawan, Riswanda Rizka Fitriani Ruminta Ruminta Rusdarti - Rusli, Tiffany Shahnaz S Martono S. A. Nursaripah S. A. Nursaripah, S. A. S.Martono S.Martono, S.Martono Salfira Amalia Listyaningrum, Salfira Amalia Salsabila, Khansa’ Samsudi Samsudi Santi Rosniawaty siti hardian Siti Ismuzaroh Subagyo Subagyo Sucihatiningsih Dian Wisika Prajanti Sudjarwo, Ragil Sudjarwo, Ragil Sukestiyarno Sukestiyarno SUMADI SUMADI Supriyadi Supriyadi Suryaningsih, Devi Tati Nurmala Tati Nurmala Tia Pipit Naovila, Tia Pipit Tri Handayani, Elfa Dikah Tri Suminar Trisni Suryarini Tusyanah Tusyanah Ulum, Muhammad Saiful Usi Meilani Wahyu Lestari Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widiyanto Widodo Widodo Widodo Widodo Wiyanto - Yoga Yuniadi Yuana Khoirunisa Yulianto, Agung Yuwariah, Yuyun Yuwariah Yuyun Yuwariah Zaenab Zaenab