Pengaruh Tarif Pajak, Tunnelling Incentive, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2019-2022

Abstract

This research was conducted with the aim of analyzing the impact of tax rates, tunnelling incentives, and bonus mechanisms on transfer pricing decision by manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019-2022. The research methods used in this study are descriptive statistical analysis, classical assumption tests, multiple linear regression tests, and hypothesis tests. The independent variables in this study are tax rates, tunnelling incentives, and bonus mechanisms. The dependent variable is transfer pricing with a total sample of 21 companies obtained using purposive sampling from a population of 243 manufacturing companies from 2019-2022. The type of data used in this study is secondary data. The results of this study indicate that simultaneously, tax rates, tunnelling incentives, and bonus mechanisms have an impact on transfer pricing decisions by manufacturing companies listed on the IDX from 2019-2022. Partially, tax rates have a significant positive influence on transfer pricing decisions meanwhile tunnelling incentives, and bonus mechanisms does not have influences on transfer pricing decisions by manufacturing companies listed on the IDX from 2019-2022.