TRANSFER PRICING: DAMPAK BEBAN PAJAK, TUNNELING INCENTIVE, DAN PROFITABILITAS

Authors

  • Deden Tarmidi Departemen Akuntansi, Universitas Mercu Buana, Indonesia
  • Natalia Desy Novitasari Departemen Akuntansi, Universitas Mercu Buana, Indonesia

Keywords:

Transfer Pricing, Tax Expense, Tunnelling Incentive, Profitability

Abstract

This study was conducted to analysis impact of tax expense, tunneling incentives, and profitability on

transfer pricing ratio. Used manufacturing companies listed on the Indonesia Stock Exchange in 2018-

2020, this study uses multiple linear regression analysis with SPSS software. This study find that impact of

tax expense and tunneling incentives as significantly on transfer pricing, while the profitability is have no

significant impact. This shows that the magnitude of the tax burden can encourage management to increase

transfer pricing transactions so that the tax burden on a consolidated basis is low, this is also reinforced

by the impact of tunneling incentives that show the level of power ownership which also has an impact on

transfer pricing transactions in minimizing the group company tax cost.

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Published

2022-08-01

Issue

Vol. 9 No. 2 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana

Section

Articles

License

Copyright (c) 2022 Deden Tarmidi, Natalia Desy Novitasari

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