Abstract
The Effect Of Tax, Tunneling Incentive, Bonus Mechanisms, And Firm Size On Transfer Pricing (Indonesian Evidence)
Highlights
The inability of the government and tax authorities in achieving the tax revenue target can be caused by various factors
This study focuses on analyzing to find out how the influence of tax, tunneling incentive, bonus mechanism, company size on transfer pricing on manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017
Variable tax has a significant positive effect on transfer pricing on manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017
Summary
The inability of the government and tax authorities in achieving the tax revenue target can be caused by various factors. Transfer pricing is the determination of the exchange price for a product or service of a different business unit in the company exchanging it (Augusto & Rathke, 2015) This causes State losses due to lack of paid-in calculation of tax on corporate income from the transferred income. The decision to do transfer pricing will result in lower global tax payments in general Another factor that allows companies to make decisions about transfer pricing is tunneling. This study focuses on analyzing to find out how the influence of tax, tunneling incentive, bonus mechanism, company size on transfer pricing on manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017.
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