Transfer Pricing: Dampak Beban Pajak, Tunneling Incentive, Dan Profitabilitas

Tarmidi, Deden; Novitasari, Natalia Desy

doi:10.35137/jabk.v9i2.658

Cited by 3 publications

(2 citation statements)

References 7 publications

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“…Harga ini ditentukan melalui transfer pricing (Wardani, 2023) Pemegang saham mayoritas melakukan tunneling incentive untuk kepentingannya sendiri dengan cara mengalihkan berbagasi sumber modal maupun aset perusahaan untuk kepentingan mereka. Praktik tunneling incentive dapat berupa aktivitas jual beli yang digunakan untuk mentransfer uang tunai ataupun harta melalui transfer pricing (Tarmidi & Novitasari, 2022), sehingga tunneling incentive dapat mempengaruhi kebijakan perusahaan.…”

Section: Pengaruh Tunneling Incentive Terhadap Transfer Pricingunclassified

Indikasi Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Ginting¹,

Hantono²,

Susanto³

2023

keuang. dan. bisnis.

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<em><span lang="EN-US">Transfer pricing is a price transfer policy in a transaction carried out by a certain party and following the applicable laws and regulations. Many companies take advantage of this for other purposes, namely avoiding taxes. Tax evasion is a complicated matter and is an act that does not violate the law, but on the other hand, tax evasion is not accepted by the government because it can reduce the amount of income sourced from taxes. The type of research used in this research is explanatory research with a quantitative approach. The population in this study is all manufacturing companies in 2019-2021, with a total of 116 companies. Sampling was done by purposive sampling. The results of the simultaneous research of the three variables do not influence transfer tracing. While partially only the Tunneling Incentive variable (X2) has an effect, the Debt Covenant (X1) and Bonus Mechanism (X3) have no effect. For future researchers, adding other variables and expanding the research sample are suggested.</span></em>

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Section: Pengaruh Tunneling Incentive Terhadap Transfer Pricingunclassified

Indikasi Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Ginting¹,

Hantono²,

Susanto³

2023

keuang. dan. bisnis.

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“…One way to increase taxpayer compliance is to maintain the quality of fiskus services. Taxpayer compliance cannot be separated from the government's role in responding to taxpayers' desires to obtain accessible information and payment services so that public compliance in paying taxes increases (Tarmidi & Novitasari, 2022). Apart from satisfaction with services, public trust in the government and the legal system will encourage taxpayers' willingness to pay taxes to increase if the funds collected from taxes are distributed evenly to finance all state needs and management.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Tax Service Quality and Tax Rate on Taxpayer Compliance among SMEs in Indonesia

Hadiwibowo,

Jufri,

Lusiyana

2023

MAKSIMUM

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SMEs are a form of community business to support the country's economy during the covid-19 pandemic, SMEs are the most affected businesses. This study aims to determine the level of compliance of SMEs taxpayers in terms of tax rates, quality of fiscal service, and taxpayer self assessment system. The population in this study were SMEs registered at KPP Pratama Cirebon 2. The data analysis method used is descriptive statistics using structural equation model (SEM) analysis. The research results show that there is an effect of tax rate on the self assessment system, quality of tax service on the self assessment system, there is a relationship between tax rate and quality of tax service, there is no effect of the self assessment system on taxpayer compliance, there is no effect of tax rate on taxpayer compliance, there is no influence of fiscal service quality on taxpayer compliance. The hope is that tax rate and fiscal services become important factors in increasing taxpayer compliance

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Corporate Tax Policy: Impact Tunnelling Incentive, Debt Covenant, And Transfer Pricing

2023

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Transfer pricing is considered one of the corporate policies for minimizing the tax burden. This study aims to analyze the role of transfer pricing in the influence of tunnelling incentives and debt covenants on corporate tax policy. Manufacturing companies listed on the Indonesia Stock Exchange are unit analyses in this study. Their 398-panel data after purposive sampling. Using STATA, this study found that tunnelling incentives are used in transfer pricing activities, while debt covenant and transfer pricing are used in management in tax policies. Meanwhile, debt covenant is not widely used in the transfer pricing scheme, and tunnelling incentive also does not affect management on corporate tax policy. The mediating role of transfer pricing is not found in the indirect effect of tunnelling incentives and debt covenants on corporate tax policy. This result explains that transfer pricing and debt covenants are commonly used by companies in their tax policy.

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Transfer Pricing: Dampak Beban Pajak, Tunneling Incentive, Dan Profitabilitas

Cited by 3 publications

References 7 publications

Indikasi Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Indikasi Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

The Influence of Tax Service Quality and Tax Rate on Taxpayer Compliance among SMEs in Indonesia

Corporate Tax Policy: Impact Tunnelling Incentive, Debt Covenant, And Transfer Pricing

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