Pengaruh Tunneling Incentive, Debt Covenant, dan Mekanisme Bonus terhadap Transfer Pricing dengan Tax Minimization sebagai Variabel Moderating pada Perusahaan Manufaktur Multinasional yang terdaftar di Bursa Efek Indonesia (BEI)

Priscila, Maria (2023) Pengaruh Tunneling Incentive, Debt Covenant, dan Mekanisme Bonus terhadap Transfer Pricing dengan Tax Minimization sebagai Variabel Moderating pada Perusahaan Manufaktur Multinasional yang terdaftar di Bursa Efek Indonesia (BEI). Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

The purpose of this study is to examine the influence of tunneling incentive, debt covenant, and bonus mechanisms on transfer pricing with tax minimization as a moderating variable in multinational manufacturing companies. The method employed in this research is quantitative, utilizing purposive sampling technique, which involves selecting samples based on specific criteria. The sample for this study consists of 12 multinational manufacturing companies listed on the Indonesia Stock Exchange during the period 2019 – 2021. The data used is secondary data, obtained directly from financial reports and annual reports from sources such as www.idx.co.id, www.idnfinancials.com , and the respective company websites. The data analysis technique used to test hypotheses is multiple regression analysis conducted using Eviews12 software. Based on the research findings, it is revealed that tunneling incentive has a positive and significant impact on transfer pricing, as does debt covenant, which has a positive but insignificant impact on transfer pricing. Similarly, bonus mechanisms have a positive yet insignificant influence on transfer pricing. Tax minimization weakens the relationship between tunneling incentive, debt covenant, and bonus mechanisms.

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