Pengaruh beban pajak dan tunneling incentive terhadap transfer pricing

Transfer pricing is the price contained in each product or service that is transferred from one part to another within a company or between companies. But as time goes by, more and more companies are doing transfer pricing. The purpose of this study is to analyze the effect of tax burden, tunneling incentives and bonus schemes on transfer pricing in multinational companies. The population of this study is multinational companies in 2017 which are listed on the Indonesian Stock Exchange. Sampling was done by purposive sampling method, and obtained 100 units of analysis as objects of observation. The analytical tool used is logistic regression with SPSS 21. The results show that the tax burden has a significant effect on transfer pricing. Meanwhile, tunneling incentives and bonus plans have no significant effect on transfer pricing. The conclusion of this study is that a one percent increase in the tax burden will reduce transfer pricing results.