Maulani, Silma Taqiya and Ismatullah, Ismet and Rinaldi, Rinaldi (2021) PENGARUH PAJAK DAN TUNNELING INCENTIVE TERHADAP INDIKASI MELAKUKAN TRANSFER PRICING (STUDI KASUS PADA PERUSAHAAN LQ-45 YANG TERINDEKS DI BURSA EFEK INDONESIA). Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo, 7 (1). pp. 1-8. ISSN 2580-524X
Text
682 Download (35kB) |
Abstract
One indication of a company doing transfer pricing is wanting high profits by paying low taxes. The ownership structure also influences management to transfer wealth to themselves or the majority shareholder. This study aims to examine the effect of taxes and tunneling incentives on indications of transfer pricing on LQ 45 companies indexed on the Indonesia Stock Exchange. The research sample used in this study was LQ-45 companies that were consistently registered during the 2015-2019 period with the purposive sampling method. The results of this study indicate that taxes have no significant effect on transfer pricing indications, while tunneling incentives have a significant effect on transfer pricing. This is evidenced by the probability value of 0.05 which is smaller than the probability value of the tax variable or 0.05 < 0.13. While the probability value of 0.05 is greater than the probability value of the Tunneling incentive variable or 0.05 > 0.01.
Item Type: | Article |
---|---|
Uncontrolled Keywords: | Tax, Tunneling Incentive, Transfer Pricing |
Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Fakultas Ekonomi > Akuntansi |
Depositing User: | Perpus ID UMMI |
Date Deposited: | 16 Aug 2022 07:05 |
Last Modified: | 16 Aug 2022 07:05 |
URI: | http://eprints.ummi.ac.id/id/eprint/2513 |
Actions (login required)
View Item |