Pengaruh Pajak, Tunneling Incentive, Mekanisme Bonus Dan Profitabilitas Terhadap Transfer Pricing

Abstract

Pajak merupakan salah satu sumber penerimaan terbesar bagi negara. Membayar pajak adalah kewajiban yang harus dilakukan baik oleh orang pribadi maupun badan. Perencanaan pajak merupakan cara yang dapat dilakukan untuk dapat mengurangi beban pajak yang dibayarkan, salah satunya yaitu melalui transfer pricing. Akan tetapi, hal tersebut dapat mengurangi pendapatan negara. Penelitian ini bertujuan untuk mengetahui pengaruh Pajak, tunneling incentive, Mekanisme Bonus dan Profitabilitas Terhadap transfer pricing pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016 – 2019. Penelitian ini menggunakan data sekunder sebanyak 174 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel menggunakan metode purposive sampling, sehingga ditemukan sampel penelitian sebanyak 25 perusahaan. Periode tahun yang digunakan oleh peneliti adalah dari tahun 2016 – 2019. Hasil dari penelitian menggunakan SmartPLS menunjukkan bahwa variabel tunneling incentive berpengaruh positif dan signifikan terhadap transfer pricing dan variabel profitabilitas berpengaruh negatif dan signifikan terhadap transfer pricing . Sedangkan variabel pajak dan mekanisme bonus tidak berpengaruh signifikan terhadap transfer pricing .

Factor Supporting Companies Performing Transfer Pricing

“…Developing countries, including Indonesia, have believed that multinational companies established in Indonesia use the loopholes in existing tax regulations abroad to transfer company revenues and profits abroad through transfer pricing practices in various ways, rebuttals, and justifications for manipulation of these transactions, thereby reducing Indonesia's tax revenues (Saraswati and Sujana, 2017). However, the results of this study are different from the results found by (Purwanto and Tumewu, 2018;Mineri and Paramitha, 2021), who found that taxes did not affect transfer pricing. Thus transfer pricing does not only involve between taxpayers and the tax authorities of a country but also involves two or more tax authorities in different countries.…”

“…In an agency relationship, there is a contract of one or more people (principals) that instructs another person (agent) to perform a service on behalf of the principal and authorizes the agent to make the best decision for the principal. The results of this study support the results of research (Saraswati and Sujana, 2017;Rosa et al, 2017;Purwanto and Tumewu, 2018;Sari and Puryandani, 2019;Mineri and Paramitha, 2021), which found that the bonus mechanism had no significant effect on transfer pricing. The company already has a good control system, where all activities carried out must comply with applicable company regulation and are supervised by commitess so that no fraud is commited to maximize company profits in order to obtain large bonuses.…”

“…Research on the bonus mechanism on transfer pricing decisions was also investigated by (Saifudin and Putri, 2018); (Rachmat, 2019) and (Fitri et al, 2019), suggesting that the bonus mechanism has a positive and significant effect on transfer pricing decisions. (Saraswati and Sujana, 2017;Rosa et al, 2017;Purwanto and Tumewu, 2018;Sari and Puryandani, 2019;Mineri and Paramitha, 2021) Found that the bonus mechanism had no significant effect on transfer pricing.…”

“…This is supported by several previous researchers who studied the bonus mechanism on transfer pricing decisions (Saifudin and Putri, 2018;Fitri et al, 2019), suggesting that the bonus mechanism has a positive and significant influence on transfer pricing decisions. (Saraswati and Sujana, 2017;Sari and Puryandani, 2019;Mineri and Paramitha, 2021) found that the bonus mechanism had no significant effect on transfer pricing. Research on tunneling incentives on transfer pricing decisions is also investigated by (Indriaswari and Nita, 2018;Putri, 2019;Winarso, 2019), showing that tunneling incentives have a positive and significant effect on transfer pricing decisions.…”

Pemahaman Pajak dan Tax Cost Compliance terhadap Moralitas Wajib Pajak dengan Mediasi Tax Service Quality

“…di luar penerimaan Cukai dan Pajak Perdagangan Internasional (Bea Masuk dan Bea Keluar), (Mineri & Paramitha, 2021;Zainuddin, 2017). Peraturan pajak yang bergerak dinamis pada tahun 2021 menghasilkan HPP (Harmonisasi Peraturan Perpajakan) yang disusun dengan pertimbangan untuk meningkatkan pertumbuhan perekonomian yang berkelanjutan dan mendukung percepatan pemulihan perekonomian, perlunya strategi konsolidasi fiskal yang berfokus pada perbaikan defisit anggaran dan peningkatan rasio pajak yang antara lain dilakukan melalui penerapan kebijakan peningkatan kinerja penerimaan pajak, reformasi administrasi perpajakan, peningkatan basis perpajakan, penciptaan sistem perpajakan yang mengedepankan prinsip keadilan dan kepastian hukum, serta peningkatan kepatuhan sukarela wajib pajak.…”