Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing

Nuradila, Ratna Felix; Wibowo, Raden Arief

doi:10.22515/jifa.v1i1.1135

Cited by 18 publications

(49 citation statements)

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“…Research by Tang (2016) indicates that tunneling incentives have a substantial positive impact on tax avoidance. Besides, research from Azzura & Pratama (2019) and Nuradila & Wibowo (2018) has shown that tunneling incentives have a major impact on Indonesia's transfer pricing. While the business becomes a public enterprise, the group's influence is still significant (Susanti & Firmansyah, 2018).…”

Section: Hypotheses Developmentmentioning

confidence: 99%

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The Determinants of Manufacturing Firms' Transfer Pricing Decisions in Indonesia

Solikhah

Aryani

Widiatami

2021

J. Keuang. dan Perbank.

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The purpose of this study is to analyze the influence of tunneling incentives, corporate governance mechanisms, foreign operations, bonus mechanisms, and debt covenants toward transfer pricing. This study compares two proxies for transfer pricing variables: Related Party Transaction Asset and Liability (RPTAL) and Transfer Pricing Intensity (TPI). Manufacturing companies that have transactions with foreign related parties are employed in this study. The researchers purposively selected the Panel data from 24 companies in the period 2014-2018. There were 120 units analyzed using panel data regression. The research shows that transfer pricing practice via asset and liability transactions (RPTAL) and related parties receivables transaction is relatively high. The difference in the scope of measurement with the RPTAL and TPI causes differences n the study results in model 1 and model 2. Model 1 showed tunneling incentives, foreign operations, and debt covenants proved to have a significant positive effect. In model 2, it is found there is a positive association between tunneling incentives and transfer pricing.

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Section: Hypotheses Developmentmentioning

confidence: 99%

“…Merle et al (2019) from France found that increasing leverage using DER would affect higher transfer pricing. Nuradila & Wibowo (2018) research has found a positive and significant influence of the debt covenant on rising transfer pricing. Companies tend to pay lenders' interest.…”

Section: H3mentioning

confidence: 99%

The Determinants of Manufacturing Firms' Transfer Pricing Decisions in Indonesia

Solikhah

Aryani

Widiatami

2021

J. Keuang. dan Perbank.

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“…Mengacu pada penelitian Mutamimah (2008) dan Nuradila & Wibowo (2018), tunneling incentive pada penelitian ini diukur dengan rumus sebagai berikut:…”

Section: Harga Transferunclassified

Keputusan Harga Transfer: Peran Tunneling Incentive Dan Minimasi Pajak

Riyadi

Kresnawati

2021

Akuntabilitas

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Transfer price is a transaction for determining the selling price of a service, intangible assets, and goods to parties who have a special relationship which opens up opportunities for abuse of power by management and controlling shareholders. This study aims to examine the effect of tunneling incentives and tax minimization, which are thought to motivate management in deciding transfer prices. With the purposive sampling method, a total of 58 non-BUMN manufacturing companies listed on the Indonesia Stock Exchange were obtained in 2018. The test results with multivariate regression showed that tunneling incentives had no effect on transfer pricing. However, tax minimization by management has a negative effect on transfer pricing. This results indicate that the determination of transfer prices is more motivated by management's expectations in order to minimize taxes in the next period.

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“…Tax minimization merupakan strategi yang dilakukan perusahaan untuk meminimalkan tanggungan beban pajak perusahaan. (Nuradila & Wibowo, 2018) menemukan bahwa motivasi dilakukannya harga transfer dengan cara merekayasan pembebanan harga transaksi antar perusahaan terafiliasi dengan maksud untuk meminimalkan tanggungan jumlah pajak secara keseluruhan. Praktik harga transfer dipicu dengan adanya beban pajak yang tinggi yang harus ditanggung perusahaan, hal tersebut dilakukan dengan tujuan untuk menekan beban yang ditanggung (Mayantya, 2018).…”

Section: Tax Minimization Dapat Memperkuat Pengaruh Positif Dalam Hubunclassified

“…Prestasi kerja dapat diukur berdasarkan penilaian secara objektif perusahaan dengan melihat laba yang dihasilkan (Nurmanto, 2017). Mekanisme bonus yaitu skema perusahaan dalam mengoptimalkan penerimaan bonus oleh direksi dengan melakukan peningkatan profit perusahaan secara menyeluruhan (Nuradila & Wibowo, 2018). Variabel Mekanisme Bonus diukur dengan Indeks Trend Laba Bersih (ITRENDLB) yang didasarkan kepada penerimaan lababersih tahun t terhadap laba bersih tahun t-1.…”

Section: Mekanisme Bonus (X2)unclassified

Untitled

2021

PRIVE

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This study aims to examine the effect of tunneling incentives and bonus mechanisms on transfer prices with tax minimization as a moderating variable. The sample used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period, with the purposive sampling method obtained 22 companies. The data in this study were processed using the help of Statistical Packge for Socia Science (SPSS) with logistic regression and interaction moderation test. The hypothesis testing method uses a significance level of 5%. The results showed that incentive tunneling had a positive effect on transfer prices. The bonus mechanism has a negative and insignificant effect on transfer prices. Tax minimization cannot moderate the relationship between tunneling incentives and transfer prices. Tax minimization cannot moderate the relationship between the bonus mechanism and the transfer price.

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Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing

Cited by 18 publications

References 0 publications

The Determinants of Manufacturing Firms' Transfer Pricing Decisions in Indonesia

The Determinants of Manufacturing Firms' Transfer Pricing Decisions in Indonesia

Keputusan Harga Transfer: Peran Tunneling Incentive Dan Minimasi Pajak

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