Jurnal Riset Multidisiplin dan Inovasi Teknologi
Том 2 № 01 (2024): January 2024

Pengaruh Pajak, Tunneling Incentive, Mekanisme Bonus, dan Profitabilitas terhadap Transfer Pricing

Sudarmanto, Eko (Unknown)
Aulia, Triana Zuhrotun (Unknown)
Putri, Rumanintya Lisaria (Unknown)

Article Info

Publish Date
07 Dec 2023

Abstract

The purpose of this study is to determine the impact of taxation, tunneling incentives, bonus mechanisms, and profitability on the transfer pricing of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The study period used was 5 years, 2017-2021. The subject of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. The sampling technique is a targeted sampling technique. Based on certain criteria, 34 companies were identified. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method adopted is panel data regression analysis. The results show that bonuses and profit mechanisms have an impact on transfer pricing. At the same time, tax and tunnel construction incentives have no impact on transfer pricing.

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Journal Info
Jurnal Riset Multidisiplin dan Inovasi Teknologi
Website

Abbrev

jimat

Publisher

Riset Press International

Subject

Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Social Sciences

Description

Jurnal Riset Multidisiplin dan Inovasi Teknologi (JIMAT) is to promote excellence by providing a venue for academics, students, and practitioners to publish current and significant empirical and conceptual research or builds theory. The journal is a double-blind, peer reviewed, open access journal. ...