PENGARUH PROFITABILITAS, TUNNELING INCENTIVE, DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING
DOI:
https://doi.org/10.58487/akrabjuara.v8i4.2199Keywords:
transfer price, profitability, tunneling incentive, intangible assets.Abstract
One of the problems faced by multinational companies occurs when determining transfer pricing, many different factors can affect the determination of transfer pricing. This study aims to determine the effect of profitability, tunneling incentives and intangible assets on transfer pricing. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. As a research sample, 15 of 79 companies in the energy sector were taken using a purposive sampling method so that the total observations in this study were 75 observations. The data analysis technique used is multiple linear regression testing using SPSS version 25 software. The result of the analysis in this research showed that profitability and tunneling incentive has negative effect on transfer pricing whilet intangible assets positive effect on transfer pricing. In the determination coefficient test, it shows that profitability, tunneling incentive, and intangible assets variables affect transfer pricing by 34.4%, while the remaining 65.6% is explained by other variables outside of the study
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References
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Tarmidi & Novitasari. (2022). Transfer Pricing: Dampak Beban Pajak, Tunneling Incentive, Dan Profitabilitas. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 9(2), 691. https://doi.org/10.35137/jabk.v9i2.658
Bhudiyantia, K., & Suryarini, T. (2022). Pengaruh Tax Haven, Foreign Ownership, Dan Intangible Assets Terhadap Keputusan Transfer Pricing. Nominal: Barometer Riset Akuntansi Dan Manajemen, 11(2).https://journal.uny.ac.id/index.php/nominal/article/ view/51444/18123
Cledy, H., & Amin, M. N. (2020). Pengaruh Pajak, Ukuran Perusahaan, Profitabilitas Dan Leverage Terhadap Keputusan Perusahaan Untuk Melakukan Transfer Pricing. Jurnal Akuntansi Trisakti, 7(2), 247–264. https://doi.org/10.25105/jat.v7i2.7454
Cooper, J., Fox, R., Loeprick, J., & Mohindra, K. (2016). Transfer Pricing and Developing Economies A Handbook for Policy Makers and Practitioners Public Sector Governance. http://ebookcentral.proquest.com/lib/mercubuana/detail.action?docID=4790562.
Filantropy Mineri, M., & Widya Kartika, U. (2021). PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN PROFITABILITAS TERHADAP
TRANSFER PRICING. Jurnal Analisa Akutansi Dan Perpajakan, 5(1), 35–44.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Hery. (2015). Analisa Laporan Keuangan (Edisi Pertama). Penerbit CAPS (Center of Academic Publishing Service).
Jafri, H. E., & Mustikasari, E. (2018). Pengaruh Perencaan Pajak, Tunneling Incentive dan Aset Tidak Berwujud Terhadap Perilaku Transfer pricing pada Perusahaan Manufaktur yang Memiliki Hubungan Istimewa yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016. Berkala Akuntansi Dan Keuangan Indonesia, Vol. 03, No. 02 (2018): 63-77, 03(02).
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305–360.
Komarudin, M., & Dewi, G. C. (2022). Empirical Study Of Tranfer Pricing On Consumption Companies On The Indonesia Stock Exchange-. Jurnal Ekonomi, 11(01). http://ejournal.seaninstitute.or.id/ index.php/Ekonomi
Kurniawan, M. A. (2015). Buku pintar untuk Kepentingan Pajak (Vol. 1).
Louw, F. (2020). Berbagai Faktor Yang Memengaruhi Perusahaan Dalam Pengambilan Keputusan Transfer Pricing. Jurnal Manajemen Motivasi, 16(2), 64. https://doi.org/10.29406/jmm.v16i2.2273
Merle, R., Al-Gamrh, B., & Ahsan, T. (2019). Tax havens and transfer pricing intensity: Evidence from the French CAC-40 listed firms. Cogent Business and Management, 6(1). https://doi.org/10.1080/23311975.2019.1647918
Noviara A, Suzan Leny, & Asalam Ardan Gani. (2020). Pengaruh Pajak, Intangible Assets, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing. Journal of Applied Accounting and Taxation, 5(1).
Rahayu, T. T., Masitoh, E., & Wijayanti, A. (2020). The Effect Of Tax Burden, Exchange Rate, Tunneling Incentive, Profitability And Leverage On Transfer Pricing Decisions. Jurnal Penelitian Ekonomi Dan Akuntansi (JPENSI, 5(1). http://jurnalekonomi.unisla.ac.id/ index.php/jpensi
Refgia, T. (2017). Pengaruh Pajak, Mekanisme Bonus, Ukuran Perusahaan, Kepemilikan Asing, Dan Tunneling Incentive Terhadap Transfer Pricing. JOM Fekon , 4 No.1.
Richardson, G., Taylor, G., & Lanis, R. (2013). Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms. Journal of Contemporary Accounting & Economics, 9(2), 136–150. https://doi.org/10.1016/j.jcae.2013.06.002
Sari, R. Candra. dan S. (2014). Tunneling dan Corporate Governance. Gadjah Mada University Press.
Satria, H., Isa Alamsyahbana, M., Pembangunan, S., Tanjungpinang, K., Kepualuan Riau, P., & Artikel, I. (2021). Transfer Pricing: Faktor-Faktor yang Mempengaruhi pada Perusahaan Pertambangan di BEI.
Solilova Veronika, & Nerudova Danuse. (2018). Transfer Pricing in SMEs Critical Analysis and Practical Solutions. Springer Nature Switzerland AG.
Tarmidi & Novitasari. (2022). Transfer Pricing: Dampak Beban Pajak, Tunneling Incentive, Dan Profitabilitas. Jurnal Akuntansi Dan Bisnis Krisnadwipayana, 9(2), 691. https://doi.org/10.35137/jabk.v9i2.658
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Published
2023-11-05
How to Cite
Puspita Sari, D., & Purwaningsih, S. (2023). PENGARUH PROFITABILITAS, TUNNELING INCENTIVE, DAN INTANGIBLE ASSETS TERHADAP TRANSFER PRICING. Akrab Juara : Jurnal Ilmu-Ilmu Sosial, 8(4), 125–136. https://doi.org/10.58487/akrabjuara.v8i4.2199
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