ANALISIS PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 -2021

Rio Baviga, Rio and Rika Desiyanti, Rika (2024) ANALISIS PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 -2021. ANALISIS PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING PADA PERUSAHAAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 -2021, 5 (1). 93--108. ISSN 2723-6498

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Abstract

This research aimed to determine the influence of : (1) Tax (2) TunnelingIncentive And (3) Mechanism Fee on Transfer pricingto cement companies listed on Indonesia. The research period was 2017-2021. This researchwas classiefed as ex post facto research, causal associative, and quantitative approach.This population in this study was all cement companies listed in Indonesia stock exchange (IDX) in 2017-2021. the research sample techniqueused purposive sampling technique. Data analysis method used multiple linear regression.The result of the research showed that : The tax hat no effect to Transfer pricingwith regression confficient 0,059 and significance 0.588. TunnelingInsentive had positive effect to Transfer pricingwith regression coefficient 1,344 and significance 0.273. Mecanism Fee effect to Transfer pricingwith regression confficient -0,791 and significance 0,000. The Tax, TunnelingInsentive and Mecanism Fee, effect the Transfer pricingof cement companies listed in indonesia stock exchange (IDX) in 2017-2021 with F-count 3,413 and significance 0,000. The result of the adjusted R2 test in this study obtained a value of 0.818. This showed that the Transfer pricingwas influenced by The Tax, TunnelingInsentive, and Mecanism Fee of 81,8 %, while the rest of 18,2% was influenced by other factors not examined in this study.

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