PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN PERTUMBUHAN ASET TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024
Keywords:
Transfer Pricing, Tax, Tunneling Incentive, Bonus Mechanism, Aset GrowthAbstract
This study aims to examine the effect of tax, tunneling incentive, bonus mechanism, and asset growth on transfer pricing in manufacturing companies listed on the Bursa Efek Indonesia during the 2020–2024 period. Although tax is often considered the primary determinant of transfer pricing practices, prior empirical studies have reported inconsistent findings, particularly in developing countries. This research employs a quantitative approach using panel data consisting of 50 observations selected through purposive sampling and analyzed using multiple linear regression. The results indicate that tunneling incentive and asset growth have a significant effect on transfer pricing, while tax and bonus mechanism do not have a significant partial effect. Simultaneously, all independent variables significantly influence transfer pricing. These findings suggest that ownership structure and firm growth dynamics play an important role in explaining related party transaction policies. This study provides empirical evidence that enriches the literature on transfer pricing determinants in emerging markets.References
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