The Influence Of Bonus, Tunneling Incentive And Thin Capitalization Mechanisms On Transfer Pricing With Company Size As A Moderation Variable

Desi  Rahmawati; Dirvi surya abbas

Authors

Desi Rahmawati Universitas Muhammadiyah Tangerang Author
Dirvi surya abbas Universitas Muhammadiyah Tangerang Author

Keywords:

transfer pricing, bonus mechanism, tunneling incentive, thin capitalization and company size

Abstract

The purpose of this study is to determine the effect of bonus mechanisms, tunneling incentives and thin capitalization on transfer pricing with company size as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017-2021. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 20172021period. The sampling technique uses purposive sampling technique. Based on the established criteria, 14 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis supported by the Eviews 12 program application. The results of this study show that the bonus mechanism has no effect on transfer pricing, tunneling incentive has an effect on transfer pricing, thin capitalization affects.

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