Abstract
This research aims to examine and analyze the influence of debt covenant, tunneling incentive, and bonus program on tax avoidance, with transfer pricing as the mediating variable. This study employs explanatory research with a quantitative approach. The population of this study consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) from 2017 to 2021. The sample was selected using purposive sampling, with a total of 200 company data. The data analysis method includes multiple linear regression analysis and the Sobel test. The research results indicate that the bonus program has a positive effect on tax avoidance. However, debt covenant and tunneling incentive do not have a significant influence on tax avoidance. Transfer pricing can mediate the influence of debt covenant and bonus program on tax avoidance. On the other hand, transfer pricing cannot mediate the effect of tunneling incentive on tax avoidance.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
More From: Journal of Economics, Finance and Accounting Studies
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.