Date: 06-06-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE, DAN UKURAN PERUSAHAAN TERHADAP KEPUTUSAN TRANSFER PRICING PERUSAHAAN MANUFAKTUR

Detail
Author Meiudy Nandya Ramis
Category Akuntansi Keuangan dan Auditing

Abstract

Transfer pricing is believed to result in reduced or loss of a country's potential tax revenue because multinational companies tend to shift their tax obligations from countries that have high tax countries to countries that apply low tax (low tax countries). The purpose of this study is 1) To determine the effect of the tax expenses on transfer pricing decisions. 2) To determine the effect of tunneling incentive on transfer pricing decisions. 3) To determine the effect of size firm on transfer pricing decisions. This research is a quantitative study and the data analysis technique used is multiple linear regression. The results showed that 1) Tax expenses has a significant effect on transfer pricing decisions. This shows that the greater tax expenses triggers companies to do transfer pricing. 2) Tunneling incentive has a significant effect on transfer pricing decisions. This shows that shareholders with a large enough ownership tend to want a large return on investment, therefore one way they can do is transfer pricing. 3) Size firm has a significant effect on transfer pricing decisions. This shows that the greater the size of the company, the greater the possibility of higher transfer pricing occurring in large companies compared to smaller companies.