PENGARUH PAJAK, TUNNELING INCENTIVE, DAN BONUS PLAN TERHADAP TRANSFER PRICING

Abstract

This research aimed to examine the effect of tax, tunneling incentives, and bonus plans on transfer pricing. While the tax was measured by the Effective Tax Rate, the tunneling incentive was measured by a ratio of the number of foreign shareholdings to the number of outstanding shares, and the bonus plan was measured by the value of net profit in the year (t) to net profit in the year (t-1). The research was quantitative. Moreover, the population was manufacturing companies that were listed on the Indonesia Stock Exchange. The data collection technique used a purposive sampling method, in which the sample was based on the criteria given. In line with that, there were 27 manufacturing companies as the sample with 3 years of observations. Furthermore, the data were secondary, in form of financial statements which were taken from The Indonesia Stock Exchange. Additionally, the data analysis technique used multiple linear regression with SPSS 26. The result concluded that the tax had a positive effect on transfer pricing. On the order hand, the tunneling incentive had a negative effect on transfer pricing. In contrast, the bonus plan did not affect the transfer pricing.