PENGARUH FINANCIAL DERIVATIF, LEVERAGE, TUNNELING INCENTIVE, DAN INTANGIBLE ASSET TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR PERIODE 2018-2021
Keywords:
Transfer pricing, Financial derivatif, Leverage, Tunneling Incentive, Intangible assetAbstract
Transfer pricing is a policy in setting the price of goods and services for transactions between two countries that have a special relationship. This research intends to examine the effect of financial derivatives, leverage, tunneling incentives, and intangible assets on transfer pricing. The subject of this research is a manufacturing industry that is listed on the Indonesia Stock Exchange (IDX) during the 2018-2021 period. The sampling technique in this study used purposive sampling, obtained observational information of 60 observations. The information analysis method used is panel information regression analysis using the Eviews 12 tool. The results show that (1) financial derivatives, tunneling incentives, and intangible assets have no significant effect on transfer pricing; (2) leverage has a significant effect on transfer pricing, and (3) financial derivatives, leverage, tunneling incentives, and intangible assets simultaneously have an effect on transfer pricing.
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Cledy, H., & Amin, M. N. (2020). Pengaruh pajak, ukuran perusahaan, profitabilitas, dan. Jurnal Akuntansi Trisakti, 0832(September), 247–264.
Donohoe, M. (2012). Financial Derivatives in Corporate Tax Avoidance: Why, How, and Who? Working Paper. University of Illinois at Urbana-Champaign.
Gujarati, D. N., & Porter, D. (2013). Dasar-Dasar Ekonometrika. Salemba Empat.
Hartati, W., Desmiyawati, & Julita. (2015). Tax Minimization, Tunneling Incentive dan Mekanisme Bonus terhadap Keputusan Transfer Pricing Seluruh Perusahaan yang Listing di Bursa Efek Indonesia. Jurnal SNA, 241–246.
Hasibuan, R., & Purba, R. C. (2021). Pengaruh Pajak, Kepemilikan Asing dan Tunneling Incentive terhadap Penerapan Transfer Pricing pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi di Bursa Efek Indonesia. Jurnal Mutiara Akuntansi, 6(1), 78–87. https://doi.org/10.51544/jma.v6i1.1726
Husna, E. A., & Wulandari, S. (2022). Tax Planning, Tunneling Incentive and Intangible Asset on Transfer Pricing. Bilancia: Jurnal Ilmiah Akuntansi, 6(3), 246–256. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/
Indriaswari, Y. N. (2017). Pengaruh Pajak, Tunneling Incentive, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Sekolah Tinggi Ilmu Ekonomi Perbanas.
Irawan, F., & Ulinnuha, I. A. (2022). Transfer Pricing Aggressiveness in Indonesia: Multinationality, Tax Haven, and Intangible Assets. Jurnal Dinamika Akuntansi Dan Bisnis, 9(1), 1–18. https://doi.org/10.24815/jdab.v9i1.23217
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305–360.
Khotimah, S. (2018). Pengaruh Beban Pajak, Tunneling Incentive, dan Ukuran Perusahaan Terhadap Keputusan Perusahaan dalam Melakukan Transfer Pricing (Studi Empiris pada Perusahaan Multinasional yang Listing di Bursa Efek Indonesia Tahun 2013-2017). Jurnal Ekobis Dewantara, 1(12), 125–138.
Kusuma, H., & Wijaya, B. (2017). Drivers of the Intensity of Transfer Pricing : An Indonesian Evidence. Proceedings of the Second American Academic Research Conference on Global Business, Economics, Finance and Social Sciences, April, 1–15.
Maulina, I., Ulfah, A. K., Rofizar, H., Kamal, H., & Nasution, M. S. (2021). Pengaruh Mekanisme Bonus dan Multinationality terhadap Keputusan Transfer Pricing pada Perusahaan Manufaktur di Bursa Efek Indonesia. Journal of Education, Humaniora and Social Sciences (JEHSS), 4(2), 1246–1256. https://doi.org/10.34007/jehss.v4i2.808
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
Novira, A. R., Suzan, L., & Asalam, A. G. (2020). Pengaruh Pajak, Intangible Assets, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing(Studi Kasus pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018). Journal of Applied Accounting and Taxation, 5(1), 17–23.
OECD. (2017). OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Organisation for Economic Co-operation and Development (OECD).
Oktavia, O., & Martani, D. (2013). Tingkat Pengungkapan Dan Penggunaan Derivatif Keuangan Dalam Aktivitas Penghindaran Pajak. Jurnal Akuntansi Dan Keuangan Indonesia, 10(2), 129–146. https://doi.org/10.21002/jaki.2013.07
Pohan, C. A. (2018). Pedoman Lengkap Pajak Internasional Konsep, Strategi, dan Penerapan. PT Gramedia Pustaka Utama.
Pratiwi, B. (2018). Jurnal Ekobis Dewantara Vol. 1 No.2 Februari 2018. Jurnal Ekobis Dewantara, 1(2), 70–81.
Rahayu, T. T., Masitoh, E., & Wijayanti, A. (2020). Pengaruh Beban Pajak, Exchange Rate, Tunneling Incentive, Profitabilitas dan Leverage Terhadap Keputusan Transfer Pricing. Jurnal Penelitian Ekonomi Dan Akuntansi, 5(1), 78–90. jurnalekonomi.unisla.ac.id/index.php/jpensi/article/view/290
Refgia, T., Ratnawati, V., & Rusli. (2017). Pengaruh Pajak, Meknisme Bonus, Ukuran Perusahaan, Kepemilikan Asing, dan Tunneling Incentive terhadap Transfer Pricing. JOM Fekon, 4(1), 543–555.
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/https://doi.org/10.1016/j.jcae.2013.06.002
Saraswati, G. A. R. S., & Sujana, I. K. (2017). Pengaruh Pajak, Mekanisme Bonus, Dan Tunneling Incentive Pada Indikasi Melakukan Transfer Pricing. E-Jurnal Akuntansi, 19(2), 1000–1029.
Sejati, G. W., & Triyanto, D. N. (2021). Pengaruh Pajak, Ukuran Perusahaan, Exchange Rate, Dan Intangible Asset Terhadap Transfer Pricing (studi Pada Perusahaan Sektor Pertambangan Yang …. EProceedings …, 8(2), 1085–1092. https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/viewFile/14780/14557
Suhana, D. F., & Kurnia. (2021). Pengaruh Konservatisme Akuntansi, Derivatif Keuangan, Kepemilikan Asing dan Kepemilikan Publik Terhadap Agresivitas Pajak. Jurnal Komputer Terapan, 7(1), 310–319. https://jurnal.pcr.ac.id/index.php/jkt/
Wahyudi, I., & Fitriah, N. (2021). Pengaruh Aset Tidak Berwujud, Ukuran Perusahaan, Kepatuhan Perpajakan, dan Leverage Terhadap Transfer Pricing. Jurnal Akuntansi, 13(2), 388–401. https://doi.org/10.28932/jam.v13i2.3885
Wareza, M. (2019). Disebut Terlibat Transfer Pricing Adaro, Siapa Coaltrade? CNBC INDONESIA. https://www.cnbcindonesia.com/news/20190704205102-4-82830/disebut-terlibat-transfer-pricing-adaro-siapa-coaltrade
Yunidar, A., & Firmansyah, A. (2020). Financial Derivatives, Financial Leverage, Intangible Assets, and Transfer Pricing Aggressiveness: Evidence from Indonesian Companies. Jurnal Dinamika Akuntansi Dan Bisnis, 7(1), 1–14. https://doi.org/10.24815/jdab.v7i1.15334
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2023-03-31
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Rohmah, A. A., & Wulandari, S. (2023). PENGARUH FINANCIAL DERIVATIF, LEVERAGE, TUNNELING INCENTIVE, DAN INTANGIBLE ASSET TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR PERIODE 2018-2021. Jurnal Ekonomika: Manajemen, Akuntansi, Dan Perbankan Syari’ah, 12(1), 58–70. Retrieved from https://journal.uwgm.ac.id/ekonomika/article/view/1889
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