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All Journal Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Luthfi Yudhistira
Universitas Maritim Raja Ali Haji, Tanjungpinang, Indonesia
Economics, Econometrics & Finance

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Pengaruh Effective Tax Rate, Bonus Scheme, Tunneling Incentive, dan Leverage terhadap Transfer Pricing dengan Size sebagai Variabel Moderasi : (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2021) Luthfi Yudhistira; Inge Lengga Sari Munthe; Rizki Yuli Sari
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.531 KB) | DOI: 10.31629/jiafi.v6i2.5461

Abstract

Transfer pricing is a transaction price that is included in every product or service from one company to another or from one industry to another with the same or different companies and has a special relationship. This study aims to determine the effect of effective tax rates, bonus schemes, tunneling incentives, and leverage on transfer pricing with size as a moderating variable in manufacturing companies listed on the IDX for the 2018-2021 period. The analytical method used is logistic regression analysis and Moderated Regression Analysis (MRA). The results of the study show that the bonus scheme, tunneling incentive, leverage, and size have a partial effect on transfer pricing. Meanwhile, the effective tax rate has no partial effect on transfer pricing. Size is able to moderate the effect of bonus schemes, tunneling incentives, and leverage on transfer pricing. However, size is unable to moderate the effect of the effective tax rate on transfer pricing.
Co-Authors Inge Lengga Sari Munthe Sari, Rizki Yuli