The Influence of Tax, Foreign Ownership and Company Size on the Application of Transfer Pricing in Manufacturing Companies Listed on Idx During 2013-2017

Yulia, Aida; Hayati, Nurul; Daud, Rulfah M.

doi:10.32479/ijefi.7640

Cited by 13 publications

(21 citation statements)

References 4 publications

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“…Teori ini meyakini bahwa tidak ada kecocokan antara manajemen perusahaan (agen) dengan pemegang saham/pemilik perusahaan (principal) yang dapat diperoleh dari manajemen perusahaan mengenai informasi internal dan prospek perusahaan di masa depan dibandingkan pemegang saham atau perusahaan lain. Principal menginginkan pengembalian yang maksimum atas investasi mereka, sedangkan agent mengharapkan imbalan atas pekerjaan yang telah mereka lakukan dengan pemberian insentif yang sesuai (Yulia, et al, 2019).…”

Section: Tinjauan Literatur Dan Hipotesis Teori Keagenan (Agency Theory)unclassified

Determinan Praktik Transfer Pricing Dengan Firm Size Sebagai Pemoderasi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia

Maulida

Wahyudin

2021

Pusat Pengkajian dan Pengembangan Akuntansi

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The purpose of this study is to analyze the effect of debt covenant, tax minimization, and audit quality on transfer pricing practice with firm size as the moderating variable. Employing purposive sampling, as much as 21 mining companies listed on the IDX in 2017-2019 were available for the test of hypothesis . Moderated regression analysis was used for the test of hypothesis. The results showed that debt covenants have no significant effect on transfer pricing. Tax minimization and audit quality have negative effect on transfer pricing and audit quality. In addition, firm size does not significantly moderate the relationship between debt covenant and transfer pricing, but firm size can significantly moderate the relationship between tax minimization and transfer pricing and can also significantly moderate the relationship between audit quality and transfer pricing.

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Section: Tinjauan Literatur Dan Hipotesis Teori Keagenan (Agency Theory)unclassified

Determinan Praktik Transfer Pricing Dengan Firm Size Sebagai Pemoderasi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia

Maulida

Wahyudin

2021

Pusat Pengkajian dan Pengembangan Akuntansi

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“…International transactions' positive effect on transfer pricing by using foreign ownership has been proved (Pratama, 2020). In the meantime, a study by (Yulia et al, 2019) investigating the international ownership relationship produced the opposite outcome. Research by Nazihah et al (2019) has revealed a positive impact on the bonus mechanism's transfer pricing decisions, which contrasts to Susanti & Firmansyah's study (2018).…”

Section: Introductionmentioning

confidence: 99%

The Determinants of Manufacturing Firms' Transfer Pricing Decisions in Indonesia

Solikhah

Aryani

Widiatami

2021

J. Keuang. dan Perbank.

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The purpose of this study is to analyze the influence of tunneling incentives, corporate governance mechanisms, foreign operations, bonus mechanisms, and debt covenants toward transfer pricing. This study compares two proxies for transfer pricing variables: Related Party Transaction Asset and Liability (RPTAL) and Transfer Pricing Intensity (TPI). Manufacturing companies that have transactions with foreign related parties are employed in this study. The researchers purposively selected the Panel data from 24 companies in the period 2014-2018. There were 120 units analyzed using panel data regression. The research shows that transfer pricing practice via asset and liability transactions (RPTAL) and related parties receivables transaction is relatively high. The difference in the scope of measurement with the RPTAL and TPI causes differences n the study results in model 1 and model 2. Model 1 showed tunneling incentives, foreign operations, and debt covenants proved to have a significant positive effect. In model 2, it is found there is a positive association between tunneling incentives and transfer pricing.

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“…Teori keagenan menyimpulkan bahwa principal hanya tertarik pada peningkatan keuntungan dan investasi. Sedangkan, agen hanya tertarik pada kompensasi finansial berupa imbalan kerja (Yulia, et al, 2019).…”

Section: Agency Theoryunclassified

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

Tarmidi

Novitasari

2022

JABK

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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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The Influence of Tax, Foreign Ownership and Company Size on the Application of Transfer Pricing in Manufacturing Companies Listed on Idx During 2013-2017

Cited by 13 publications

References 4 publications

Determinan Praktik Transfer Pricing Dengan Firm Size Sebagai Pemoderasi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia

Determinan Praktik Transfer Pricing Dengan Firm Size Sebagai Pemoderasi Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia

The Determinants of Manufacturing Firms' Transfer Pricing Decisions in Indonesia

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

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