Transfer pricing: the role of tax income and tunneling incentive

vidiyanna, rizal putri Transfer pricing: the role of tax income and tunneling incentive. Insight Journal. ISSN 2600-8564

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Abstract

This investigation aims to examine the impact of income tax, bonus mechanism, motivating force burrowing to tunneling incentives. The sample choice utilized a purposive examining technique and examined 23 manufacturing companies recorded in Indonesian Stock Exchange (IDX). The samples are chosen using a purposive sampling method, and the companies chosen are among the top 30 companies LQ 30 Index on Indonesia Stock Exchange. The information is obtained from optional information of yearly reports of fundamental and manufacturing companies recorded in the Indonesia Stock Exchange from 2012-2016. The investigation method utilized in this exploration is binary logistic regression analysis. This investigation demonstrates that the income tax is significant and noteworthy to the transfer pricing. Tunneling incentives are powerful and critical to transfer pricing, while the bonus mechanism does not influence transfer pricing.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Prodi S1 Akuntansi
Depositing User: Mrs. Vidiyanna Rizal Putri
Date Deposited: 24 Aug 2023 08:47
Last Modified: 24 Aug 2023 08:47
URI: http://repository.ibs.ac.id/id/eprint/7226

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