PENGARUH PAJAK DAN TUNNELING INCENTIVE TERHADAP INDIKASI MELAKUKAN TRANSFER PRICING (STUDI KASUS PADA PERUSAHAAN LQ-45 YANG TERINDEKS DI BURSA EFEK INDONESIA)
| Main Authors: | Maulani, Silma Taqiya, Ismatullah, Ismet, Rinaldi, Rinaldi |
|---|---|
| Format: | Article PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo
, 2021
|
| Subjects: | |
| Online Access: |
https://eprints.ummi.ac.id/2513/1/682 https://eprints.ummi.ac.id/2513/ https://journal.stiem.ac.id/index.php/jurep/index |
Daftar Isi:
- 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.