Determinan Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Perusahaan untuk Melakukan Transfer Pricing

Authors

  • Yunda Riana Universitas Bhayangkara Jakarta Raya
  • Nera Marinda Machdar Universitas Bhayangkara Jakarta Raya

DOI:

https://doi.org/10.61132/anggaran.v3i1.1138

Keywords:

Tunneling, Incentive, Bonus, Transfer

Abstract

Factors affecting tunneling incentives and bonus mechanisms in corporate transfer pricing decisions are analyzed in this study. The motivation to place capacity from a branch office to a head office is called tunneling incentives, which will be influenced by transfer pricing decisions. In addition, the way managers determine transfer prices can be influenced by the bonus mechanisms implemented in the company. A qualitative descriptive method with a literature review approach is used in this study. The results of this study show that there is a different relationship between tunneling incentives and bonus mechanisms in transfer pricing decisions, so there is no clear agreement. Important insights into the factors affecting transfer pricing practices are provided to stakeholders by these findings, as well as their impact on the transparency and accountability of financial statements. This study is expected to be used as a reference for further research and provide recommendations for companies in formulating more effective transfer pricing policies. In addition, this study presents detailed illustrations based on existing facts to assist future research by considering tunneling incentives and bonus mechanisms in the context of transfer pricing.

 

Downloads

Download data is not yet available.

References

Afifah, N., & Agustina, H. (2020). Analisis pajak, ukuran perusahaan, profitabilitas, leverage, kepemilikan asing dan tunneling incentive terhadap transfer pricing.

Afsoni, Y. (2024). Pengaruh transfer pricing, intensitas aset tetap dan profitabilitas terhadap penghindaran pajak.

Ayshinta, P. J., Agustin, H., & Afriyenti, M. (2019). Pengaruh tunneling incentive, mekanisme bonus dan exchange rate terhadap keputusan perusahaan melakukan transfer pricing (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014–2017).

Azizah, A. P. N. A., & Marfuah. (2014). Pengaruh pajak, tunneling incentive dan exchange rate pada keputusan transfer pricing perusahaan.

Badri, J., Das, N. A., & Putra, Y. E. (2021). Pengaruh minimalisasi pajak, mekanisme bonus kepemilikan asing terhadap transfer pricing pada perusahaan manufaktur multinasional yang terdaftar di Bursa Efek Indonesia. Jurnal Profita: Akuntansi dan Bisnis, 2(1), 1–15. https://doi.org/10.47896/ab.v2i1.328

Baiti, N., & Suryani. (2020). Pengaruh effective tax rate, tunneling incentive, exchange rate dan mekanisme bonus pada keputusan transfer pricing perusahaan.

Cahyani, G., Hafizi, M. R., & Wehdawati, W. (2023). Pengaruh beban pajak, bonus plan, dan tunneling incentive terhadap keputusan transfer pricing. Journal of Business and Economics Research (JBE, 4(1), 47–56. https://doi.org/10.47065/jbe.v4i1.2504

Fitriani, D. N., Djaddang, S., & Suyanto. (2021). Pengaruh transfer pricing, kepemilikan asing, kepemilikan institusional terhadap agresitas pajak dengan corporate social responsibility sebagai variabel moderasi. KINERJA Jurnal Ekonomi dan Bisnis, 3(2).

Fuziah, N. F., & Saebani, A. (2018). Pengaruh pajak, tunneling incentive, dan mekanisme bonus terhadap keputusan perusahaan melakukan transfer pricing.

Hartati, W., & Azlina, N. (2014). Analisis pengaruh pajak dan mekanisme bonus terhadap keputusan transfer pricing (Studi empiris pada seluruh perusahaan yang listing di Bursa Efek Indonesia).

Haryadi, D. (2024). Analisis pengaruh beban pajak, profitabilitas, mekanisme bonus dan exchange rate terhadap transfer pricing pada perusahaan sektor barang baku di Bursa Efek Indonesia. https://doi.org/10.46306/rev.v5i1

Hertanto, A. D., Marundha, A., Eprianto, I., & Kuntadi, C. (2023). Pengaruh effective tax rate, mekanisme bonus, dan tunneling incentive terhadap transfer pricing (Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017–2021). www.ortax.org.

Hidayat, W. W., Winarso, W., & Hendrawan, D. (2019). Pengaruh pajak dan tunneling incentive terhadap keputusan transfer pricing pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012–2017. Jurnal Ilmiah Akuntansi dan Manajemen (JIAM), 15(1). www.idx.co.id.

Jama, R., Ali, I., & Sardju, F. (2024). Pengaruh perencanaan pajak, tunneling incentive, aset tidak berwujud, persentase komisaris independen dan debt covenant terhadap transfer pricing. Public Policy. https://stia-saidperintah.e-journal.id/ppj

Downloads

Published

2024-12-23

How to Cite

Yunda Riana, & Nera Marinda Machdar. (2024). Determinan Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Perusahaan untuk Melakukan Transfer Pricing. Anggaran : Jurnal Publikasi Ekonomi Dan Akuntansi, 3(1), 80–88. https://doi.org/10.61132/anggaran.v3i1.1138