Review of transfer pricing aggressiveness (a study of mining companies listed on the IDX during 2019-2023)
Keywords:
Innovation, Tunnelling incentive, Multinational, Transfer pricing aggressivenessAbstract
This research aims to determine how Innovation, tunnelling incentives, and multinationalism influence transfer pricing aggressiveness. The study collected samples from 60 companies over five years using purposive sampling techniques. A quantitative analysis was conducted using multiple linear regression with SPSS version 25. The findings indicate tunnelling incentives significantly affect transfer pricing aggressiveness, while Innovation at the corporate and multinational levels does not significantly impact it.
References
[1] Agata, G., Putu Indrajaya Lunak, & Fitri Oktariani. (2021). Analysis of Transfer Pricing Determinants in Multinational Companies Listed on the Indonesia Stock Exchange. Journal of Accounting, 16(1), 74–93. https://doi.org/10.21009/wahana.16.015
[2] Agustina, N. (2019). The Influence of Tax, Multinationality, Tunneling Incentives, and Bonus Mechanisms on Company Decisions to Conduct Transfer Pricing. Proceedings of the National Seminar of Students of Sultan Agung Islamic University, 0(April), pp. 53– 66.
[3] Cahyadi, AS, & Noviari, N. (2018). The Effect of Tax, Exchange Rate, and Leverage on Transfer Pricing Decisions. E-Journal of Accounting, 24(2), 1441– 1473.
[4] Chandrarin, G. (2017). Quantitative Approach Accounting Research Methods. Salemba Empat. Cledy, H., & Amin, MN (2020). The Effect of Tax, Tunneling Incentives, and Leverage on Company Decisions to Make Transfers. Trisakti Accounting Journal, 7(2), 247–264. https://doi.org/10.25105/jat.v7i2.7454
[5] Deanti, Laksmita R. (2017). The Influence of Taxes, Intangible Assets, Leverage, and Tunelling Incentives on Transfer Pricing Decisions of Indonesian Multinational Companies. Occupational Medicine, 53(4), 130.
[6] Jensen, C., & Meckling, H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs, And Ownership Structure I. Introduction and summary In this paper, WC draws on recent progress in the theory of (1) property rights, firm. In addition to tying together elements of the theory of e. 3, 305–360.
[7] Soegiarto, D. et. al (2022). The Influence of (ROA), Leverage, Board Size, Gender Diversity, and Ownership Structure on Integrated Reporting. Journal of Finance and Business, 20(1), 84-92
[8] Fogi, D., & Inertia, J. (2013). Bibliography. 35(2001), 2013–2014.
[9] Ghozali, I. (2011). Multivariate Analysis Application with SPSS Program”. Diponegoro University Publishing Agency.
[10] Ghozali, I. (2013). Ghozali, Imam. 2013. Application of Multivariate Analysis with SPSS Program Edition: 7. Semarang: UNDIP Publishing Agency.
[11] Ghozali, I. (2015). Partial Least Squares: Concept, Technique and Application Using SmartPLS 3.0 Program for Empirical Research. 2nd Edition. Semarang: Diponegoro University Publishing Agency.
[12] Ghozali, I. (2016a). Ghozali, Imam. 2016. Application of Multivariate Analysis with SPSS Program. Semarang: Publishing Agency of Diponegoro University of Sumatra.
[13] Ghozali, I. (2016b). Ghozali, Imam (2016), Multivariate Analysis Application with IBM SPSS 23 Program, Semarang: Diponegoro University Publishing Agency.
[14] Ghozali, I. (2019). Multivariate Analysis Application. Diponegoro University.
[15] Hariaji, NW, & Akbar, FS (2021). The Effect of Multinationality, Tunneling Incentives, and Leverage on Transfer Pricing. National Accounting Seminar, 1(1), 36–48.
[16] Ilmi, F., & Prastiwi, D. (2020). The Influence of Corporate Innovation and Tunneling Incentives on Transfer Pricing Aggressiveness. Unesa Accounting Journal, 8(2), 1–9.http://jurnalmahasiswa.unesa.ac.id/index.php/jurnal-akuntansi
[17] Khotimah, S. (2018). Transfer Pricing (Empirical Study on Multinational Companies Listed on the Indonesia Stock Exchange in 2013-2017). Dewantara Economic and Business Journal, 1(12), 125–138.
[18] Kiswanto, N., & Purwaningsih, A. (2014). The Effect of Tax, Foreign Ownership, and Tunneling Incentives on Transfer Pricing in Manufacturing Companies in the Indonesian Stock Exchange in 2010-2013. Journal of Accounting Economics, 1–15. https://e-journal.uajy.ac.id/6782/
[19] Kurniati, ER, & Apriani, E. (2021). The Influence of Good Corporate Governance on Avoidance Tax. Medikonis,12(1), 55–68.https://doi.org/10.52659/medikonis.v12i1.30
[20] Kusumasari, RD, Fadilah,S., & Sukarmanto, E. (2018). The Effect of Tax, Foreign Ownership, and Tunneling Incentives on Transfer Pricing (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2012-2016). Accounting Proceedings, 4(2), 766–774.
[21] Mayzura, D., & Apriwenni, P. (2023). The Effect of Exchange Rate, Multinationality, and Leverage on Transfer Pricing. Journal of Accounting, 12(1), 36–44. https://doi.org/10.46806/ja.v12i1.982
[22] Nero Sofyan, A. (2018). Existence and Regeneration of Bamboo Weaving Handicrafts in Tasikmalaya. Metahumaniora, 8(1), 90. https://doi.org/10.24198/mh.v8i1.18877
[23] Putri, OD, & Syofyan, E. (2023). The Influence of Tax Avoidance, Multinationality, and Profitability on Corporate Decisions to Conduct Transfer Pricing. Journal of Accounting Exploration, 5(2), 801–815. https://doi.org/10.24036/jea.v5i2.742
[24] Rini, G. P., & Ferdinand, A. T. (2021). Customer Centric in Hospitality Industry: A Systematic Literature Review and Future Research Direction. JDM (Jurnal Dinamika Manajemen), 12(1), 88-101.
[25] Saputra, V. (2022). LITERA: Journal of Accounting Literacy Vol. 2 No. 2 June 2022. 2(2), 86–99. https://doi.org/10.55587/jla.v3i1.88
[26] Sugiono. (2013). Quantitative, Qualitative, and R&D Research Methods. Bandung: CV Alfabeta.
[27] Wulandari, R., Anisa, DN, Irawati, W., & Mubarok, A. (2021). Transfer Pricing: Taxes, Bonus Mechanisms, Debt Contracts, Exchange Rates and Multinationality. Indonesian Journal of Sustainable Accounting, 4(3), 325–341.
[28] Yusuf., AM (2019).No Title. In Quantitative, Qualitative, and Combined Research Methods.
Downloads
Published
Conference Proceedings Volume
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.