Pengaruh Pajak Penghasilan, Tunneling Incentive dan Mekanisme Bonus terhadap Keputusan Transfer Pricing dengan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di BEI

Abstract

The objective of the research is to analyze the effects of Income Tax, Tunneling Incentives, and Bonus Mechanism on the decision for transfer Pricing in manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020.

The population is 182 companies, and 46 of them are used as the samples, taken by using a purposive sampling technique. The research uses a descriptive qualitative method with a classic assumption test and Multiple Regression Analysis (MRA), using two regression equation tests.

The result of the research shows that lncomeTax has a negative but significant effect on the decision for transfer Pricing, Tunneling Incentive has negative but significant effect on the decision for transfer Pricing, Bonus Mechanism has negative but significant effect on the decision for Transfer Pricing. In addition, Profitability is unable to moderate the effect of Income Tax on Transfer Pricing, it is unable to moderate the effect of Tunneling Incentive on Transfer Pricing, and it is unable to moderate effect of Bonus Mechanism on Transfer Pricing.