The Effect of Effective Tax Rate (ETR), Tunneling Incentives, Audit Quality and the Independent Board of Commissioners on Indications of Transfer Pricing for Manufacturing Companies Listed on the IDX for the 2021-2023 Period

Fitri Aprilya Anggraeni; Tutut Dewi  Astuti

doi:10.55927/fjst.v3i12.12883

Authors

Fitri Aprilya Anggraeni Fakultas Ekonomi, Universitas Mercubuana Yogyakarta
Tutut Dewi Astuti Fakultas Ekonomi, Universitas Mercubuana Yogyakarta

DOI:

https://doi.org/10.55927/fjst.v3i12.12883

Keywords:

Transfer Pricing, Effective Tax Rate (ETR), Tunneling Incentive, Komite Audit, Dewan Komisaris Independen

Abstract

The impact of effective tax rates (ETR), tunnel incentives, good corporate governance (GCG) (measured by audit quality and an independent committee on the pricing of listed manufacturing companies), and the Indonesia Stock Exchange on securities listed on the stock exchange were researched using quantitative techniques in this study. A total of 202 manufacturing businesses listed on the Indonesia Stock Exchange between 2021 and 2023 are the population of this study. A total of 81 businesses that were sampled in the study were selected using a purposeful selection technique. To evaluate the hypothesis, SPSS version 25 is used in conjunction with multiple linear regression analysis. The results of this study show that ETR, Tunneling Incentives, and the Independent Board of Commissioners have a negative effect on Transfer Pricing, while the Audit Committee has no effect on Transfer Pricing.

Downloads

Download data is not yet available.

References

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

Darmawan, I. R., & Adi, S. W. (2023). Effect of Tax, Tunneling Incentive, Good Corporate Governance, Profitability, and Bonus Mechanism on Transfer Pricing.

Esa Agustin & Hari Stiawan. (2022). Pengaruh Pajak, Mekanisme Bonus Dan Exchange Rate Terhadap Keputusan Untuk Melakukan Transfer Pricing: (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). AKUA: Jurnal Akuntansi dan Keuangan, 1(1), 39–46. https://doi.org/10.54259/akua.v1i1.254

Fazwa, M., & Islahuddin, I. (2022). THE INFLUENCE OF TAX PLANNING, TUNNELING INCENTIVE, INTANGIBLE ASSET, AND PROFITABILITY ON TRANSFER PRICING DECISIONS IN MULTINATIONAL FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 7(2), 269–278. https://doi.org/10.24815/jimeka.v7i2.20810

Fernanda, A., & Wahyuningsih, E. (2021). PENGARUH PAJAK, PROFITABILITAS, DEBT COVENANT, DAN GOOD CORPORATE GOVERNANCE TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2018-202.

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). JURNAL ECONOMINA, 2(2), 503–522. https://doi.org/10.55681/economina.v2i2.328

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. https://doi.org/10.1016/0304-405X(76)90026-X

Kassa, S., Fitria, D., Damayanty, P., Setiawan, I., Mayasari, M., & Djunaidy, D. (2022). SOSIALISASI PENYUSUNAN LAPORAN KEUANGAN SEDERHANA DI DESA KUTASIRNA KECAMATAN CISAAT KABUPATEN SUKABUMI. Jurnal Pengabdian Teratai, 3(1), 16–29. https://doi.org/10.55122/teratai.v3i1.346

Mulyana, R. O., Situmorang, M., & Fadillah, H. (2022). PENGARUH GOOD GOVERNANCE GOVERNANCE, PAJAK, LEVERAGE DAN MEKANISME BONUS TERHADAP INDIKASI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020.

Pradipta, R., & Geraldina, I. (2023). Pengaruh Corporate Governance, Mekanisme Bonus dan Tunneling Incentives terhadap Transfer Pricing Perusahaan Manufaktur Multinasional yang Terdaftar Dalam Bursa Efek Indonesia (BEI) Periode 2013-2018. Jurnal Keuangan dan Perbankan, 17(2), 61. https://doi.org/10.35384/jkp.v17i2.322

Putranto, P., Maulidhika, I., & Scorita, K. B. (2022). Dampak Good Corporate Governance dan Profitabilitas terhadap Nilai Perusahaan. JURNAL ONLINE INSAN AKUNTAN, 7(1), 61. https://doi.org/10.51211/joia.v7i1.1734

Putri, N. P. W. A., Putri, I. G. A. M. A. D., Budiartha, I. K., & Gayatri, G. (2022). Moderasi Good Corporate Governance terhadap Pengaruh Pajak dan Mekanisme Bonus pada Transfer Pricing di Indonesia. E-Jurnal Akuntansi, 32(6), 1440. https://doi.org/10.24843/EJA.2022.v32.i06.p04

Rahmadhani, S. N., & Ananda, R. F. (2022). The Effect of Leverage and Tunneling Incentives on Transfer Pricing: A Study on Consumer Goods Industry Listed on Indonesia Stock Exchange.

Ramadhan, M. F., Dewi, R. C., & Liza, A. (2022). Pengaruh Beban Pajak, Tunneling Incentive, Exchange Rate, Ukuran Perusahaan, Dan Profitabilitas Tehadap Transfer Pricing. JURNAL PUNDI, 6(1). https://doi.org/10.31575/jp.v6i1.400

Rizkillah, A. A., & Putra, R. J. (2023). Pengaruh Intangible Asset, Good Corporate Governance terhadap Transfer Pricing dengan Moderasi Tax Avoidance.

Sari, R. C. & Sugiharto. (2023a). Tunneling dan corporate governance (Cetakan pertama). Gadjah Mada University Press.

Sari, R. C. & Sugiharto. (2023b). Tunneling dan corporate governance (Cetakan pertama). Gadjah Mada University Press.

Satria, F., Satria, F., & friyan. (2021). Effect Of Tax, Tunneling Incentive, Bonus Mechanism And Profitability On Transfer Pricing.

Setyorini, F., & Nurhayati, I. (2022). PENGARUH PAJAK (ETR), TUNNELING INCENTIVE (TNC), MEKANISME BONUS (ITRENDLB) DAN FIRM SIZE (SIZE) TERHADAP KEPUTUSAN TRANSFER PRICING.

Surianto, N. M., & Indrijawati, A. (2022). Pengaruh Tunneling Incentive, Mekanisme Bonus dan Leverage terhadap Transfer Pricing dengan Tax Minimization sebagai Variabel Moderasi.

Wiharja, J. A., & Sutandi, S. (2023). Pengaruh Effective Tax Rate, Tunneling Incentive dan Debt Covenant terhadap Transfer Pricing (Studi Empiris Perusahaan IDX 30 yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021). eCo-Buss, 6(1), 193–205. https://doi.org/10.32877/eb.v6i1.723