Pengaruh beban pajak dan tunneling incentive terhadap transfer pricing

J., Surono (2023) Pengaruh beban pajak dan tunneling incentive terhadap transfer pricing. Jurnal Portofolio : Jurnal Manajemen dan Bisnis, 2 (2): 2. pp. 118-130. ISSN 2829-6109

[thumbnail of 2929-6109_2_2_2023-2.pdf]
Preview
Text
2929-6109_2_2_2023-2.pdf

Download (450kB) | Preview

Abstract

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

Item Type: Article
Uncontrolled Keywords: Bonus plan, Financial management, Tax expense, Transfer pricing, Corporate performance, Tunneling incentive, Tax burden
Subjects: Administration & Management
Economics and Business
Economics and Business > Banking & Finance
Depositing User: - siti Elly
Date Deposited: 27 Aug 2024 03:42
Last Modified: 27 Aug 2024 03:42
URI: https://karya.brin.go.id/id/eprint/34285

Actions (login required)

View Item
View Item