JIFA (Journal of Islamic Finance and Accounting)
Vol 1, No 1 (2018)

Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing

Nuradila, Ratna Felix (Unknown)
Wibowo, Raden Arief (Unknown)

Article Info

Publish Date
17 May 2018

Abstract

This research is purposed to determine the effect of tunneling incentive,bonus mechanism and debt covenant to transfer pricing wich ismoderated by tax minimization on multinational firm’s listed atIndonesian Stock Exchange in 2012-2014. The technique of thisanalysis is multiple regression analysis, wich used 33 annual reportfrom secondary data with purposive sampling method. The result ofthis research showed that variabel which are having a significantimpact to transfer pricing are tunneling incentive, debt covenant andmoderation of tax minimization to tunneling incentive.Keywords: Transfer Pricing, Tunneling Incentive, Bonus Mechanism, Debt Covenant, Tax MinimizationJEL Classification: H25, H71, M1

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Journal Info
JIFA (Journal of Islamic Finance and Accounting)
Website

Abbrev

jifa

Publisher

Institut Agama Islam Negeri Surakarta

Subject

Religion Economics, Econometrics & Finance

Description

Journal of Islamic Finance and Accounting (JIFA) is an academic journal published by Department of Sharia Accounting, Faculty of Islamic Economics and Business, IAIN Surakarta. JIFA aims to publish articles in the field of Islamic finance and accounting, including but not limited to research ...