Pengaruh Pajak, Mekanisme Bonus, dan Tunneling Incentive Terhadap Keputusan Transfer Pricing Pada Perusahaan Manufaktur Periode 2017-2019

Fathul Jannah, Sarwani Sarwani, Rifqi Novriyandana, Enny Hardi

Abstract


This study aims to examine and to analyze: (1) the effect of tax on transfer pricing decisions, (2) the effect of bonus mechanism on transfer pricing decisions, (3) the effect of tunneling incentive on transfer pricing decisions in manufacturing companies in the basic industry and chemical sector listed on The Indonesian Stock Exchange for the period of 2017-2019. The population in this study were 67 the basic industry and chemical manufacturing companies listed on The Indonesian Stock Exchange for the period of 2017-2019. The study sample consisted of 16 companies. The sampling method in this study was a non-probability sampling method with purposive sampling technique which resulted in 48 samples from 16 companies period 2017-2019. The data obtained were secondary data by collecting annual reports of manufacturing companies in the basic industry and chemical sector listed on The Indonesian Stock Exchange.The analysis technique was logistic regression analysis technique. The results of this study indicate that tax and bonus mechanism have no effect on transfer pricing decisions, while tunneling incentive affects transfer pricing decisions. The implications of this research are expected to be useful for theory and knowledge developers, as well as input and consideration for the government, companies, investors, and other stakeholders.


Keywords


Bonus Mechanism, Tax, Transfer Pricing, Tunneling Incentive

Full Text:

PDF

References


Administrator. 2014. “Dua Modus Transfer Pricing Toyota.” Majalah.Tempo.Co. Retrieved (https://majalah.tempo.co/read/investigasi/145214/dua-modus-transfer-pricing-toyota).

Administrator. 2017. “Skandal Keuangan Perusahaan Toshiba.” Https://Www.Integrity-Indonesia.Com/Id/Blog/2017/09/14/Skandal-Keuangan-Perusahaan-Toshiba/.

Ajzen, Icek. 1985. “From Intentions to Actions: A Theory of Planned Behavior.” in Action Control.

Fama, Eugene F., and Michael C. Jensen. 1983. “Corporations and Private Property: A Conference Sponsored by the Hoover Institution.” Journal of Law and Economics.

Gayatrie, Christina Retno. 2014. “Skema Bonus Dalam Keputusan Akuntansi Manajer.” Jurnal Akuntansi Bisnis Dan Perbankan Indonesia.

Ghozali. 2018. “Aplikasi Analisis Multivariate Dengan IBM SPSS 25.” Forum Ilmiah Pendidikan Akuntansi Universitas PGRI Madiun.

Ghozali, Prof. Dr. Imam. 2020. “25 Grand Theory Teori Besar Ilmu Manajemen, Akuntansi dan Bisnis (Untuk Landasan Teori Skripsi, Tesis Dan Disertasi).” Semarang: Yoga Pratama.

Hartati, Desmiyawati, Julita (2015). 2015. “Tax Minimization, Tunneling Incentive Dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing Seluruh Perusahaan Yang Listing Di Bursa Efek Indonesia.” Jurnal SNA.

Horngren, Charles T., George Foster, and Srikant M. Datar. 2010. “Akuntansi Biaya : Dengan Pendekatan Manajerial.”

Ikhsan, Arfan, Sukma Lesmana, and Atma Hayat. 2015. “Teori Akuntansi.” Bandung: Citapustaka Media.

Indriaswari, Yasfiana Nuril. 2017. “Pengaruh Pajak, Tunneling Incentive Dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2014.” Accounting Analysis Journal.

Iqbal, Achmad, and Mukholafatul F. Wiwik. 2020. “Analisis Data Penelitian Bisnis Aplikasi SPSS Versi 25.” Kediri: Muara Books.

Jensen, Michael C., and William H. Meckling. 1976. “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure.” Journal of Financial Economics. doi: 10.1016/0304-405X(76)90026-X.

Kemeperin.go.id. 2020. “Sepanjang 2019, Sektor Industri Unggulan Tumbuh Melesat.” Kementerian Periundustrian RI. Retrieved (https://kemenperin.go.id/artikel/21492/Sepanjang-2019,-sektor-industri-unggulan-tumbuh-melesat).

Kurniawan, Anang Mury. 2015. “Buku Pintar Transfer Pricing Untuk Kepentingan Pajak.” 1st ed. edited by Maya. Yogyakarta: ANDI.

Marfuah, Marfuah, and Andri Puren Noor Azizah. 2014. “Pengaruh Pajak, Tunneling Incentive Dan Exchange Rate Pada Keputusan Transfer Pricing Perusahaan.” Jurnal Akuntansi & Auditing Indonesia. doi: 10.20885/jaai.vol18.iss2.art6.

Martani, Dwi, Sylvia Veronica Siregar, Ratna Wardhani, Aria Farahmita, and Edward Tanujaya. 2016. “Akuntansi Keuangan Menengah Berbasis PSAK.”

Melmusi, Zerni. 2016. “Pengaruh Pajak, Mekanisme Bonus, Kepemilikan Asing Dan Ukuran Perusahaan Terhadap Transfer Pricing Pada Perusahaan Yang Tergabung Dalam Jakarta Islamic Index Dan Terdaftar Di Bursa Efek Indonesia Periode 2012-2016.” Ekobistek Fakultas Ekonomi.

Mispiyanti. 2015. “Pengaruh Pajak, Tunneling Incentive Dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing.” Jurnal Akuntansi & Investasi.

Muamar, Yazid. 2019. “Ini Dia Calon Jawara Indeks Sektoral BEI Di 2019.” CNBC Indonesia. Retrieved (https://www.cnbcindonesia.com/market/20191226120543-17-125690/ini-dia-calon-jawara-indeks-sektoral-bei-di-2019).

Noviastika F, Dwi, Yuniadi Mayowan, and Suhartini Karjo. 2016. “Pengaruh Pajak, Tunneling Incentive Dan Good Corporate Covernance(GCG) Terhadap Indikasi Melakukan Transfer Pricing Pada Perusahaan Manufaktur Terdaftar BEI.” Jurnal Perpajakan (JEJAK)|.

Putri, Vidiyanna Rizal. 2019. “Analisis Faktor yang Mempengaruhi Transfer Pricing Pada Perusahaan Manufaktur Indonesia.” Jurnal Manajemen Dayasaing. doi: 10.23917/dayasaing.v21i1.8464.

RedaksiDDTCNews. 2019. “Sengketa Pajak Lawan Komisi Eropa, Starbucks Menang Fiat Kalah.” News.Ddtc.Co.Id. Retrieved (https://news.ddtc.co.id/sengketa-pajak-lawan-komisi-eropa-starbucks-menang-fiat-kalah-17221).

Refgia, T., V. Ratnawati, and R. Rusli. 2016. “Pengaruh Pajak, Mekanisme Bonus, Ukuran Perusahaan, Kepemilikan Asing, dan Tunneling Incentive Terhadap Transfer Pricing (Perusahaan Sektor Industri Dasar Dan Kimia Yang Listing Di BEI Tahun 2011-2014).” Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau.

Resmi, Siti. 2019. Perpajakan: Teori Dan Kasus Edisi Revisi.

Saifudin, and Luky Septiani Putri. 2018. “Determinasi Pajak, Mekanisme Bonus, Dan Tunneling Incentive Terhadap Keputusan Transfer Pricing Pada Emiten BEI.” 2(1):32–43. doi: 10.22236/agregat.

Santosa, Siti Jasmine Dwi, and Leny Suzan. 2018. “Pengaruh Pajak, Tunneling Incentive Dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing (Studi Kasus Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2016).” Kajian Akuntansi.

Saraswati, Gusti Ayu Rai Surya, and I. Ketut Sujana. 2017. “Pengaruh Pajak, Mekanisme Bonus, dan Tunneling Incentive Pada Indikasi Melakukan Transfer Pricing.” E-Jurnal Akuntansi Universitas Udayana 19.2.

Sumarsan, Thomas. 2015. Tax Review Dan Strategi Perencanaan Pajak, Edisi 2. Jakarta: PT. Indeks.




DOI: https://doi.org/10.17509/jpak.v10i1.43323

Refbacks

  • There are currently no refbacks.


Creative Commons License

JPAK : Jurnal Pendidikan Akuntansi dan Keuangan  is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

View My Stats