Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia

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 (Universitas Maritim Raja Ali Haji, Tanjungpinang, Indonesia)
Inge Lengga Sari Munthe (Universitas Maritim Raja Ali Haji, Tanjungpinang, Indonesia)
Rizki Yuli Sari (Universitas Maritim Raja Ali Haji, Tanjungpinang, Indonesia)

Article Info

Publish Date
07 Apr 2023

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.

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Journal Info
Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Website

Abbrev

jiafi

Publisher

Universitas Maritim Raja Ali Haji

Subject

Economics, Econometrics & Finance

Description

Penerbitan Jurnal Ilmiah Akuntansi dan Finansial Indonesia setiap enam bulan sekali pada bulan April dan Oktober setiap tahunnya, dan Jurnal Ilmiah Akuntansi dan Finansial Indonesia memberikan peluang kepada civitas akademika maupun praktisi untuk mempublikasikan hasil-hasil penelitian, kajian, ...