Bonus Mechanisme and Tunneling Incentive on Transfer Pricing : The Moderating Effect Tax Avoidance

STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DALAM IDX GROWTH 30 TAHUN 2017-2022

Penulis

  • Sintia Alfiani mahasiswa
  • Suripto Suripto

Abstrak

This study aims to test and analyze the effect of bonus mechanisms and tunneling incentives on transfer pricing practices with the disclosure of tax avoidance as moderation. This research uses a sample of IDX Growth 30 companies in 2017-2022. This research method is saturated sampling, and 30 companies were obtained as research samples with observations for 6 (six) years, so that the total observation data is as many as 180 companies. The analysis methods used are descriptive statistical analysis and panel data regression analysis. The results of this study show that the bonus mechanism negatively affects transfer pricing practices, tunneling incentives do not affect transfer pricing practices while the bonus mechanism and tunneling incentives simultaneously affect transfer pricing practices. Tax avoidance is able to moderate bonus mechanisms and tunneling incentives against transfer pricing practices.

Referensi

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Unduhan

Diterbitkan

2024-02-20

Terbitan

Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

Bagian

Artikel

Lisensi

Hak Cipta (c) 2024 Jurnal Penelitian Ekonomi Dan Akuntansi

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