PENGARUH TUNNELING INCENTIVE, TAX MINIMIZATION DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING

Sari, Cindy Puspita and Novyarni, Nelli (2020) PENGARUH TUNNELING INCENTIVE, TAX MINIMIZATION DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING. PENGARUH TUNNELING INCENTIVE, TAX MINIMIZATION DAN MEKANISME BONUS TERHADAP KEPUTUSAN TRANSFER PRICING THE INFLUENCE OF TUNNELING INCENTIVE, TAX MINIMIZATION, AND BONUS MECHANISM EFFECT ON THE COMPANY’S DECISION TO TRANSFER PRICING (Manufacturing Com. (Unpublished)

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Abstract

Abstrak - Penelitian ini bertujuan untuk menguji apakah Tunneling Incentive, Tax Minimization dan Mekanisme Bonus berpengaruh terhadap keputusan perusahaan untuk melakukan transfer pricing pada perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI) 2016-2019. Penelitian ini menggunakan pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis Regresi Logistitik SPSS 25. Populasi dari penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI) tahun 2016 sampai dengan tahun 2019. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 17 perusahaan manufaktur sehingga total observasi dalam penelitian ini sebanyak 68 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan dokumentasi melalui situs resmi IDX www.idx.co.id. Pengujian hipotesis menggunakan uji t. Hasil penelitian menunjukkan bahwa (1) Tunneling Incentive berpengaruh positif terhadap keputusan perusahaan melakukan transfer pricing pada perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI) 2016-2019, (2) Tax Minimization tidak berpengaruh terhadap keputusan perusahaan melakukan transfer pricing pada perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI) 2016-2019, (3)Mekanisme Bonus tidak berpengaruh terhadap keputusan perusahaan melakukan transfer pricingpada perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI) 2016-2019, dan (4) Tunneling Incentive, Tax Minimization dan Mekanisme Bonus secara bersama-sama berpengaruh positif terhadap keputusan perusahaan melakukan transfer pricingpada perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI) 2016-2019. Abstract- This study aims to test whether Tunneling Incentive, Tax Minimization and Bonus Mechanism affect the company’s decision to carry out transfer pricing at manufacturing companies listed on the Indonesia Stock Exchange 2016-2019. This study uses a quantitative approach, which is measured using the SPSS 25 Logistic Regression-based method. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. The sample is determined based on the purposive sampling method, with the number of samples. There were 17 manufacturing companies so that total observations in this study were 68 observations. The data used in thids study were secondary data. Data collecting techniques is using documentation from the official IDX website www.idx.co.id. Hypothesis testing using the test The results show that (1) Tunneling Incentive has an positive effect on the company's decision to transfer pricing to manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2016-2019, (2) Tax Minimization has no effect on the company's decision to transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2016- 2019, (3) the bonus mechanism does not affect the company's decision to transfer pricing to manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2016-2019, and (4) Tunneling Incentive Tax Minimization and Bonus Mechanism together influence the company's decision to carry out transfer pricing at manufacturing companies listed on the Indonesia Stock Exchange (IDX) 2016-2019.

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