The Influence of Bonus Mechanisms, Tunneling Incentives, Exchange Rates on Transfer Pricing with Company Size as Moderation
Keywords:
Bonus Mechanism, Tunneling Incentive, Exchange Rate, Transfer Pricing, Company SizeAbstract
The aim of this research is to determine the effect of the Bonus Mechanism, Tunneling Incentive, Exchange Rate on Transfer Pricing with Company Size as a moderation in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. This research is quantitative research. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The total population was 193 companies. Using the purposive sampling method, 10 samples of companies were obtained that met the criteria with a total of 50 observation data. This research uses panel data regression data analysis techniques with the help of the eviews 10 program. The research results show that the Bonus Mechanism and Tunneling Incentive have a positive effect on Transfer Pricing. Exchange Rate does not significantly influence Transfer Pricing, Company Size significantly moderates Tunneling Incentive and Company Size does not significantly influence the influence of the Bonus Mechanism and Exchange Rate on Transfer Pricing.
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