The Influence Of Tunneling Incentives, Bonus Mechanisms, And Multinationality On Transfer Pricing With Tax Minimization As A Moderation Variable
Keywords:
Transfer pricing, Tunneling incentives, Bonus mechanisms, Multinationality, Tax minimizationAbstract
Tax aggressiveness is an action that aims to reduce taxable profits through tax planning using either inclusive or does not include tax evasion. Company strategy that is not in line with society's expectations and this tax aggressiveness act is detrimental to the government because the government cannot optimize tax revenue. The population of this study includes all manufacturing companies in the food and beverages sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 12 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that: (1) tunneling incentive has an effect on transfer pricing, (2) bonus mechanisms have no effect on transfer pricing (3) multinationality has an effect on transfer pricing (4) tax minimization can moderate tunneling incentive effect on transfer pricing (5) tax minimization can't moderate tax bonus mechanism effect on transfer pricing, (6) tax minimization can moderate multinationality effect on transfer pricing.
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