Bonus Mechanism Research Articles

ANALISIS PAJAK, KEPEMILIKAN ASING, MEKANISME BONUS, PROFITABILITAS DAN PENGARUHNYA TERHADAP TRANSFER PRICING

His study aims to analyze taxes, foreign ownership, bonus mechanisms, profitability and their effect on transfer pricing. The research time period used is 4 years, namely the 2017-2020 period. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 10 companies. The hypothesis testing used is Panel Data Regression Analysis using E-views 9.0 software. The results show that taxes, bonus mechanisms, and profitability have no effect on transfer pricing. Meanwhile, foreign ownership has a negative effect on transfer pricing.

CORPORATE GOVERNANCE, BONUS MECHANISM AND TUNNELING INCENTIVES' INFLUENCE ON TRANSFER PRICING PRACTICES

This study aims to analyze the effect of” corporate governance, bonus mechanisms, and tunneling incentive “on transfer pricing.” The sample of this study consists of “manufacturing sector companies listed on the Stock Exchange” between 2015 and 2019 that have submitted a complete financial report during the observation period. The data analysis technique used is multiple linear regression. Based on the results of hypothesis testing, it can be concluded that corporate governance, bonus mechanisms, and tunneling incentives have significant effect on transfer pricing.

PENGARUH TUNNELING INCENTIVE, MEKANISME BONUS, BEBAN PAJAK DAN LAVERAGE TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING

The development of the business world is currently a trigger for the growth of multinational companies whose operational scope is not only centered on one country, but in several countries. One of the problems faced by multinational companies is the difference in tax rates between countries. The development of the business world is currently a trigger for the growth of multinational companies whose operational scope is not only centered on one country, but in several countries. One of the problems faced by multinational companies is the difference in tax rates between countries.
 The population of this study includes all manufacturing companies of the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique uses the Purposive Sampling technique. Based on the criteria that have been established and obtained by 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis.
 The results showed that tunneling incentives have no effect, bonus mechanisms have a positive effect, tax burdens do not affect the company's decision to transfer pricing and tunneling incentives,Bonus mechanisms and tax burdens simultaneously have a significant effect on the company's decision to make transfer pricing. Meanwhile, the partial bonus mechanism has a significant effect on the company's decision to transfer pricing.
 

The behavioural intention to use MOOCs by undergraduate students: incorporating TAM with TPB

PurposeThe purpose of the study is to determine the impact that the crucial determinants have on the behavioural intention (BI) of undergraduates to adopt Massive Open Online Courses (MOOCs), addressing two perspectives that are students' technical experience and psychosocial factors.Design/methodology/approachThis is a questionnaire study, and all the respondents are undergraduates in Barcelona, Spain. A total of 188 students are selected as survey subjects. Data collection applies the five-point Likert scale, and the collected information refers to demographic information and constructs related to the technology acceptance model (TAM) and theory of planned behaviour (TPB). Confirmatory factor analysis (CFA) and partial least square (PLS) are used to examine the measurement model's convergent and discriminant validity and test the hypotheses implementing the bootstrapping method.FindingsThe results show perceived usefulness (PU) and perceived ease of use (PEOU) are influential in forming an attitude (ATT), and PU could directly impact BI significantly. Additionally, the mediating role of ATT in the relationships amongst PU, PEOU and BI are investigated. Besides, perceived behavioural control (PBC) is found a critical variable and significantly impacts BI, whereas subjective norms (SN) is not found statistically significant in explaining BI in this study.Originality/valueThis study has confirmed that ATT has a positive mediation effect on PU, PEOU and BI. This study has also confirmed the validity and model fit of the incorporated model of TAM and TPB, which sufficiently accounts for the planned behavioural process of undergraduates to accept a MOOC and contributes to validating literature of the incorporated model of TAM and TPB. Besides, this study provides MOOCs managers with practical suggestions. First, ease-of-use interfaces should be designed and intensified. Second, more channels should be explored to satisfy students' needs. Third, managers should intensify the leverage of the systems and introduce the free trial period to new learners. Fourth, a bonus mechanism could be adopted to motivate students. Last, manager should intensify the construction of oral advertisements amongst students.

The Influence of Tax Burden, Bonus Mechanism, and Debt Covenant on Transfer Pricing Decisions in Manufacturing Companies Listed on the Indonesia Stock Exchange

This study aims to find out whether the tax burden, bonus mechanism, and debt covenant affect the transfer pricing decision. The factors tested in this study are tax burden, bonus mechanism, and debt covenent, as an independent variable, and transfer pricing as the dependent variable. The research method used was explanatory research. The type of research data in the form of secondary data is the financial statements of manufacturing companies listed on the Stock Exchange during 2013-2017. The population in this study were 155 manufacturing companies listed on the Indonesia Stock Exchange during 2013-2017, with a sample determination technique using purposive sampling technique to obtain 41 companies with 205 annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange during 2013-2017. The results of partial hypothesis testing show that tax burden affects transfer pricing decisions, bonus mechanisms affect transfer pricing, and debt covenent influences transfer pricing. The results of simultaneous hypothesis testing show that the tax burden, bonus mechanism, and debt covenant together influence the transfer pricing. The contribution of tax burden, debt covenent, and company size is influenced by transfer pricing of 72.93%, while the remaining 27.07% is explained by other variables outside the research model.

The determinant of transfer pricing in Indonesian multinational companies: Moderation effect of tax expenses

In calculating the transfer price of a transaction for goods, services, intangible assets, or financial transactions, a corporation has a policy known as transfer pricing. Due to its widespread abuse, transfer pricing is frequently associated with negative connotations. For example, this practice manipulates prices so that it has the potential to harm state revenues. This study uses tax expenses as a moderating variable to evaluate how intangible assets, debt covenants, and bonus systems affect the company’s decisions to use transfer pricing. This paper uses quantitative research approach with multiple linear regression analysis. The data used are panel data, consisting of cross-section data from 23 international manufacturing businesses on the Indonesian Stock Exchange, and time-series data from 2017 to 2019. Based on the tests, only the debt covenant variable significantly positively affects the transfer pricing action (sig. 0.000). In contrast, the intangible asset and the bonus mechanism variables are insignificant for transfer pricing. Furthermore, tax charges cannot mitigate the impact of intangible assets on transfer pricing decisions. However, tax charges may be able to mitigate the debt covenant in a way that makes the company’s decision to use transfer pricing stronger (sig. 0.024). Additionally, the bonus mechanism may be negatively moderated by tax expenses, weakening the company’s decisions to use transfer pricing (sig. 0.045).

PENGARUH PROFITABILITAS, DEBT COVENANT DAN MEKANISME BONUS TERHADAP TRANSFER PRICING

This study aims to find out and provide empirical evidence on the Influence of Profitability, Debt Covenant and Bonus Mechanism on Transfer Pricing in Raw Goods Sector Companies listed on the IDX for the period 2016-2020. The type of research used is quantitative (secondary) research that is causally comparative. The number of samples in this study was 50 observational data from 10 raw goods sector companies period 2016-2020 obtained using purposive sampling methods based on predetermined criteria. The data used is secondary data in the form of annual financial statements that have been audited in the period 2016-2020 obtained from the official website of the IDX. Technical data analysis used is descriptive statistics and regression analysis of panel data using Eviews-9 software. The results of this study are based on partial tests with the T-Test stating that Profitability has no significant effect on transfer pricing, Debt covenant has a significant effect on transfer pricing and Bonus mechanism has no significant effect on transfer pricing. Based on simultaneous tests with F-Test states that profitability, debt covenants and bonus mechanisms do not have a simultaneous and significant influence on Transfer Pricing

Transfer Pricing Policy: The Role of Taxes, Incentive Tunneling and Bonus Mechanism

This study aims to determine and examine the effect of taxes, tunneling incentive, and bonus mechanism for transfer pricing indications. The approach used in research is a quantitive approach. The population in this study uses registered manufacturing companies on the Indonesia Stock Exchange in 2016-2020. The number of samples in this research used after going through purposive sampling technique as many as 14 companies for 5 year. The data in this study are secondary data and data obtained from the site www.idx.go.id and company performance reports. The analytical method used in this study is multiple linier regression analysis with using SPSS Statistics 25 software in data processing starting from descriptive statistical tests to hypothesis testing. The results showed that the tax have an effect on indications of transfer pricing. And tunneling incentives have an effect on indications of transfer pricing. Meanwhile the variable bonus mechanism has no effect on transfer pricing indications.

The Effect of Bonus Mechanisms, Good Corporate Governance on Transfer Princing with Tax Avoidance as Moderating

The purpose of this study is to examine the effect of the bonus mechanism, good corporate governance on transfer pricing with tax avoidance as a moderating variable. The research method used is quantitative with data collection through the official website of the Indonesian Stock Exchange (IDX) or the Indonesian Stock Exchange (IDX). The sampling method used is purposive sampling in which the determination of the sample is based on certain criteria. The results of the sample obtained were 10 companies in the food and beverage sub-sector listed on the Indonesian stock exchange in 2016 – 2020. The results of the test hypothesis prove that the bonus mechanism has no effect on transfer pricing. The board of directors has no effect on transfer pricing. Independent commissioners have an effect on transfer pricing. Institutional ownership has no effect on transfer pricing. the audit committee has no effect on transfer pricing. Tax avoidance has no effect on transfer pricing. Tax Avoidance cannot Moderate the effect of the bonus mechanism on transfer pricing. Tax Avoidance cannot Moderate the influence of the board of directors on transfer pricing. Tax Avoidance cannot Moderate the influence of independent commissioners on transfer pricing. Tax Avoidance can Moderate the effect of institutional ownership on transfer pricing. Tax Avoidance cannot Moderate the influence of the audit committee on transfer pricing.

Moderasi Good Corporate Governance terhadap Pengaruh Pajak dan Mekanisme Bonus pada Transfer Pricing di Indonesia

This study aims to obtain empirical evidence of the effect of taxes and bonus mechanisms on transfer pricing in Indonesia with Good Corporate Governance as a moderating variable. The research population is non-financial companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used is purposive sampling in order to obtain 450 observational data. The data analysis technique used is Moderate Regression Analysis (MRA). Based on the results of the analysis of tax variables and the bonus mechanism have a positive effect on transfer pricing. Good Corporate Governance is able to moderate the effect of taxes and bonus mechanisms on transfer pricing.
 Keywords: Transfer pricing; Tax; Bonus Mechanism; Good Corporate Governance.

Determinan Transfer Pricing Pada Perusahaan Pertambangan Di Indonesia (Study Multy Years pada Perusahaan yang Terdaftar pada Bursa Efek Indonesia tahun 2019-2021)

This study was conducted to find out how to determine transfer pricing in mining companies listed on the IDX. The study used quantitative methods with purposive sampling, namely conditional sampling techniques. From the results of the study, it can be concluded that company size, Leverage Ratio, bonus mechanism, Intangible Assets, and Profitability partially have a significant effect on the company's transfer pricing, while Tunneling Incentives and Multinationality partially have no significant effect on the company's transfer pricing. Simultaneously, Company size, Leverage ratio, bonus mechanism, Tunneling Incentives, multinationality, intangible assets and profitability have a significant effect on the transfer pricing of Mining Companies in Indonesia which are listed on the IDX in a row during the 2015-2019 period.

Tunneling Incentive, Debt Covenant and Bonus Mechanism: Transfer Pricing Practices with Tax Minimization as Moderating Variables

This study aims to examine several variables that affect transfer pricing, namely tunneling incentives, debt covenants, bonus mechanisms. This study also attempts to examine the role of tax minimization in moderating the relationship between these variables. The sample of this research is mining companies listed on the Indonesia Stock Exchange in 2016-2020. With the purposive sampling method, the data that were successfully processed were 175 observations. Data analysis method using Partial Least Square (PLS). The results of the study show that the variables of tunneling incentive, debt covenant and bonus mechanism affect transfer pricing transaction decisions. Tax minimization is not proven to moderate the relationship between the variables of tunneling incentive, debt covenant, bonus mechanism on transfer pricing transactions. Keywords: Transfer Price, Bonus Mechanism, Tax Minimization, Tunneling Incentive DOI: 10.7176/RJFA/13-10-06 Publication date: May 31 st 2022

Faktor-Faktor Yang Mempengaruhi Transfer Pricing Pada Perusahaan Manufaktur

This research aims to obtain empirical evidence about the effect of Tax, Bonus Mechanism, Debt Convenant, and Tunneling Incentive towards Transfer Pricing. This research uses secondary data obtained from Indonesia Stock Exchange (IDX). The population of this research is all manufacture sector companies listed on the IDX in the 2015-2019 period. This research is conducted with a sample size of 50 data that were processed using IBM Statistical Package for the Social Sciences (SPSS) ver 25.0 with multiple linear regression analysis method. The results of this research found that Tax has a significant positive effect on Transfer Pricing. Meanwhile Bonus Mechanism has no significant effect on Transfer Pricing. In addition, Debt Convenant and Tunneling Incentive have a significant negative effect on Transfer Pricing.

Tax, Bonus Mechanism, Tunneling Incentive, Debt Covenant and Transfer Pricing in Multinational Companies

This research is aimed to test the influence of tax, bonus mechanism, tunneling incentive and debt covenant to transfer pricing of multinational companies. The seconder data used in this research is obtained by accessing www.idx.co.id. The population of this research is a manufacture company registered in Bursa Efek Indonesia (Indonesia Stock Exchange) in year of 2012-2016. The sample taking technique used is purposive sampling. The number of sample in this research is 125 observations. The data collecting method used in this research is non-participant observation method and the data analysis technique used is logistic regression. The result is tunneling incentive has a positive influence to company decision in doing the transfer pricing. Meanwhile, tax, bonus mechanism, and debt covenant do not have influence to multinational company decision in doing the transfer pricing.
 Keywords: tax, bonus mechanism, tunneling incentive, debt covenant, transfer pricing.

Pengaruh Effective Tax Rate, Bonus Mechanism, Debt To Equity Ratio, Dan Exchange Rate Terhadap Keputusan Transfer Pricing

The purpose of this study is to examine the Effective Tax Rate, Bonus Mechanism, Debt to Equity Ratio, and Exchange Rate on Transfer Pricing Decisions on 7 Consumer Goods Industrial Sector Companies listed on the Indonesia Stock Exchange for the period 2011-2018. The data used is secondary data. This research method is quantitative with a descriptive verification approach. The population of this research is the consumer goods industry sector as many as 42 companies. The number of samples in this study was seven companies determined using purposive sampling; data collection was carried out through documentation and literature study. This research was tested using model feasibility, overall model test, logistic regression analysis, coefficient of determination test, and hypothesis testing using a partial test (wald test) and simultaneous test (omnibus test). Based on the research results on the Wald test, it found that the Effective Tax Rate did not affect Transfer Pricing Decisions where the significance (sig.) of 0.236 was greater than 0.05. Bonus Mechanism has a significant positive effect on Transfer Pricing Decisions where the significance (sig.) of 0.045 is smaller than 0.05. Debt to Equity Ratio has no effect on Transfer Pricing Decisions where the significance (sig.) of 0.102 is more significant than 0.05. Exchange Rate has no effect on Transfer Pricing Decisions where the significance (sig.) of 0.796 is more significant than 0.05. Based on the research results on the omnibus test, it found that the Effective Tax Rate, Bonus Mechanism, Debt to Equity Ratio, and Exchange Rate simultaneously (together) affected Transfer Pricing Decisions where the chi-square value was 10.285 greater than the chi-square table. 9.48773 and a significance value of 0.036, which is smaller than 0.05. Based on the results of the coefficient of determination of 31.7%, it concluded that the Effective Tax Rate, Bonus Mechanism, Debt to Equity Ratio, and Exchange Rate on Transfer Pricing Decisions are 31.7%. While the remaining 68.3% were influenced by other factors outside this research, such as Tunneling Incentive, Company Size, and Foreign Ownership.

Pengaruh Pajak, Mekanisme Bonus, dan Tunneling Incentive Terhadap Keputusan Transfer Pricing Pada Perusahaan Manufaktur Periode 2017-2019

This study aims to examine and to analyze: (1) the effect of tax on transfer pricing decisions, (2) the effect of bonus mechanism on transfer pricing decisions, (3) the effect of tunneling incentive on transfer pricing decisions in manufacturing companies in the basic industry and chemical sector listed on The Indonesian Stock Exchange for the period of 2017-2019. The population in this study were 67 the basic industry and chemical manufacturing companies listed on The Indonesian Stock Exchange for the period of 2017-2019. The study sample consisted of 16 companies. The sampling method in this study was a non-probability sampling method with purposive sampling technique which resulted in 48 samples from 16 companies period 2017-2019. The data obtained were secondary data by collecting annual reports of manufacturing companies in the basic industry and chemical sector listed on The Indonesian Stock Exchange.The analysis technique was logistic regression analysis technique. The results of this study indicate that tax and bonus mechanism have no effect on transfer pricing decisions, while tunneling incentive affects transfer pricing decisions. The implications of this research are expected to be useful for theory and knowledge developers, as well as input and consideration for the government, companies, investors, and other stakeholders.

PENGARUH PAJAK, MEKANISME BONUS, PROFITABILITAS DAN EXCHANGE RATE TERHADAP KEPUTUSAN TRANSFER PRICING

Transfer Pricing policy by company to determine the transactions price among division members inside one company also among divisions member of two companies both abroadalso domestical. The research has a purposes to determine whether Taxes, Bonus Mechanisms, Profitability and Exchange Rates affect the decision making o the companyto take Transfer Pricing actions on Manufacturing companies inside the list of Bursa Efek Indonesia (BEI) at 2017 to 2019. The research’s population are companies of manufacturelisted on the Bursa Efek Indonesia (BEI) at 2017 to 2019, which amount to 154 companies. The researcher are using non-probability sampling and purposive sampling as thesampling methods. Through the specified criteria, 27 sample companies were obtained. The researcher used secondary data, namely the annual financial report archive of company from 2016 to 2019 gathered from BEI website. Researcher are using logistic regression analysis to analyze the research data.

Factor Supporting Companies Performing Transfer Pricing

This study examines the effect of taxes, tunneling incentives, and bonus mechanisms on transfer pricing. The population in this study is the financial statements of primary and chemical industry companies listed on the Indonesia Stock Exchange in the 2018-2020 period, totaling 64 companies obtained through the official website of the Indonesia Stock Exchange (www.IDX.co.id.) This study's sample was obtained using the purposive sampling method; the total sample is 39 data from 13 financial statements of the primary and chemical industry sector for three years. Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that the tax variable shows a positive and significant effect on the occurrence of transactions transfer pricing. Meanwhile, the variable tunneling incentive and the bonus mechanism have no significant effect on transfer pricing.

Pengaruh Pajak, Mekanisme Bonus Dan Exchange Rate Terhadap Keputusan Untuk Melakukan Transfer Pricing

This research aims to provide empirical evidence of the influence of taxes, bonus mechanisms, and exchange rates on transfer pricing decisions. This study used a sample of manufacturing companies listed on the Indonesia Stock Exchange during the period 2016 to 2020. The number of companies sampled by this study was 11 sampling, the total sample of this study was 55 units of analysis. The type of research used is quantitative research. The study used purposive sampling. The data analysis in this study used regression using Eviews version 9 software. The results of this study show that taxes, bonus mechanisms, exchange rates together have an simultaneous effect on the decision to transfer pricing. Partial testing concluded that taxes had no effect on transfer pricing, bonus mechanisms had no effect on transfer pricing, and exchange rates had an effect transfer pricing.

Pengaruh Tunneling Incentive, Bonus Mechanism, Debt Covenant dan Tax Minimization terhadap Keputusan Transfer Pricing

Transfer pricing practices can be caused by a special relationship where the company can take advantage of the opportunities that exist in the company. This study was used to examine the variables of tunneling incentive, bonus mechanism, debt covenant, and tax minimization on transfer pricing decisions. This research uses the help of WarpPLS 6.0 software. The technique used is purposive sampling by determining the various criteria needed. This study shows that tunneling incentives have an effect on transfer pricing with the implication that the greater the share ownership, the higher the level of the company in conducting tunneling activities to influence transfer pricing decisions. The bonus given to the manager can be seen from the quality of the manager's work so that the greater the bonus received, the higher the company's motivation to carry out transfer pricing activities. Meanwhile, debt covenants and tax minimization have no effect on transfer pricing decisions. The implication is explained that if the reported profit is higher, it will lead to technical negligence and become the cause of the company not being interested in carrying out transfer pricing practices.