Tax Minimization As A Moderation Of The Relationship Between Tunneling Incentive, Thin Capitalization And Intangible Asset On Transfer Pricing
Keywords:
Transfer Pricing, Tunneling Incentive, Thin Capitalization, Intangible Assets and Tax Minimization.Abstract
Transfer Pricing decisions in Indonesia. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. The sample determination in this study used a purposive sampling method. The number of samples used were 10 companies with 30 research units. The source of the data in this study was taken from the company's published annual report. Tests in this study using E-Views 11 software. The results of the study based on panel data regression analysis test showed that Tunneling Incentives and Thin Capitalization had a positive effect on Transfer Pricing, while Intangible Assets had a negative effect on Transfer Pricing. Tax Minimization is able to moderate the relationship between Tunneling Incentives, Thin Capitalization, and Intangible Assets to Transfer Pricing.
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