Pajak, Tunneling Incentive, Nilai Tukar dan Keputusan Transfer Pricing
Abstract
The research aims to find out and empirically test the effect of taxes, tunneling incentives and exchange rates on transfer pricing carried out in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sampling method with purposive sampling method. The sample of this research were 20 companies with an observation period of 3 years so that 60 samples were obtained. Collecting data using the non-participant observation method by downloading the financial statements of manufacturing companies listed on the IDX. The data analysis technique is logistic regression analysis. The results of the study show that taxes have a positive effect on the company's decision to transfer pricing. Meanwhile, tunneling incentives and exchange rates have no effect on the company's decision to carry out transfer pricing.
Keywords: Tax; Tunneling Incentive; Exchange Rate; Transfer Pricing
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References
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Anggraeni, N. & Lutfillah, N. Q. (2019). Determinants Of Transfer Pricing. Journal of Management and Business, Vol. 18, No. 2.
Ayshinta, P. J., Agustin, H., & Afriyenti, M. (2019). Pengaruh Tunneling Incentive, Mekanisme Bonus Dan Exchange Rate Terhadap Keputusan Perusahaan Melakukan Transfer Pricing. Jurnal Eksplorasi Akuntansi, 1(2), 572–588. https://doi.org/10.24036/jea.v1i2.96.
Cahyadi, A. S., & dan Noviari, N. (2018). Pengaruh Pajak, Exchange Rate, Profitabilitas, dan Leverage Pada Keputusan Melakukan Transfer Pricing. E-Jurnal Akuntansi, 24(2), 1441–1473. https://doi.org/10.24843/EJA.2018.v24.i02.p23.
Chan, C., Landry, S. P., & and Jalbert, T. (2002). Effects Of Exchange Rates On International Transfer Pricing Decisions. International Business & Economics Research Journal (IBER), 3(4). https://doi.org/10.19030/iber.v3i4.3685.
Colgan, P. (2001). Agency theory and corporate governance: a review of the literature from a UK perspective. Working Paper. University of Strathclyde at United Kingdom., 1–77.
Gunadi. (1994). Transfer Pricing : Suatu Tinjauan Akuntansi Manajemen dan Pajak. Bina Rena Pariwara.
Hartati, W., Desmiyawati, & Julita. (2015). Tax Minimization, Tunneling Incentive dan Mekanisme Bonus terhadap Keputusan Transfer Pricing Seluruh Perusahaan yang Listing di Bursa Efek Indonesia. Jurnal SNA, 241–246.
Hidayat, W. W., Winarso, W., & Hendrawan, D. (2019). Pengaruh Pajak Dan Tunneling Incentive Terhadap keputusan Transfer Pricing Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2012-1017. Jurnal Ilmiah Akuntansi Dan Manajemen (JIAM), 15(1), 235–240.
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Johnson, S., La Porta, R. L., Lopez-de-Silanes, F., & and Shleifer, A. (2000). Tunneling. American Economic Review, 90(2), 22–27. https://doi.org/10.1257/aer.90.2.22.
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Kurniawan, A. M. (2015). Transfer Pricing Untuk Kepentingan Pajak. Penerbit Andi.
Kusuma, H., & Wijaya, B. (2017). Drivers Of The Intensity Of Transfer Pricing : An Indonesian Evidence. Proceedings Of The Second American Academic Research Conference On Global Business, Economics, Finance And Social Sciences (New York Conference).
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Mardiasmo. (2018). Perpajakan Edisi Revisi Tahun 2018. Penerbit Andi.
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Marfuah, S., Nurlaela, S., & dan Wijayanti, A. (2019). Beban Pajak, Nilai Perusahaan Dan Exchange Rate Dan Transfer Pricing Pada Perusahaan Pertambangan. Jurnal Ekonomi Paradigma, 21(01), hal. 73-81. https://journal.uniba.ac.id/index.php/PRM/article/view/161/0.
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Nazihaha, A., Azwardi & Fuadah, L. L. (2019). The Effect Of Tax, Tunneling Incentive, Bonus Mechanisms, And Firm Size On Transfer Pricing (Indonesian Evidence). Journal of Accounting, Finance and Auditing Studies 5/1.
Nugraheni, N., Huda , M. K., & Kamarudin, K. (2017). The Problem of Transfer Pricing in Indonesia Taxation System. International Journal of Economics and Financial Issues.
Refgia, T. (2017). Pengaruh Pajak, Mekanisme Bonus, Ukuran Perusahaan, Kepemilikan Asing, Dan Tunneling Incentive Terhadap Transfer Pricing (Perusahaan Sektor Industri Dasar Dan Kimia Yang Listing Di BEI Tahun 2011-2014). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 543–555.
Rosa, R., Andini, R., & Raharjo, K. (2017). Pengaruh Pajak, Tunneling Insentive, Mekanisme Bonus, Debt Covenant Dan Good Corperate Gorvernance Terhadap Transaksi Transfer Pricing. Jurnal Ilmiah Mahasiswa S1 Akuntansi Universitas Pandanaran.
Saifudin, & Putri, L. S. (2018). Determinasi Pajak, Mekanisme Bonus, Dan Tunneling Incentive Terhadap Keputusan Transfer Pricing Pada Emiten Bei. Agregat, 2(1), 32–43. https://doi.org/10.22236/agregat.
Saraswati, G. A. R. S., & Sujana, I. K. (2017). Pengaruh Pajak, Mekanisme Bonus, Dan Tunneling Incentive Pada Indikasi Melakukan Transfer Pricing. E-Jurnal Akuntansi, 19(2), 1000–1029.
Setiawan, H. (2014). Transfer Pricing dan Risikonya Terhadap Penerimaan Negara. kemenkeu.go.id.
Sugiyono. (2017). Metode Penelitian Bisnis. Alfabeta.
Sundari, B. & Susanti, Y. (2016). Transfer Pricing Practices: Empirical Evidence From Manufacturing Companies In Indonesia. Asia-Pacific Management Accounting Journal, Volume 11 Issue 2.
Susanti, A. & Firmansyah, A. (2018). Determinants of Transfer Pricing decisions in Indonesia manufacturing companies. Jurnal Akuntansi dan Auditing Indonesia, Vol. 22 No.2.
Tania, C., & Kurniawan, B. (2019). Pajak, Tunneling Incentive, Mekanisme Bonus Dan Keputusan Transfer Pricing (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014-2017). TECHNOBIZ : International Journal of Business, 2(2), 82. https://doi.org/10.33365/tb.v3i2.329.
Tiwa, E. M., Saerang, D. P. E., & Tirayoh, V. Z. (2017). Pengaruh Pajak Dan Kepemilikan Asing Terhadap Penerapan Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2013-2015. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(2), 2666–2675. https://doi.org/10.35794/emba.v5i2.17105.
Utari, D. (2019). Construction The Meaning Of Transfer Pricing Using Ricoeur Hermeneutical Approach. The International Journal of Accounting and Business Society Vol.27, No.1.
Uyar, Metin. (2014.) A Study on Accounting of Transfer Pricing and Its Effect on Taxation. Journal Accounting and Finance Research, Vol. 3, No.1.
Wicaksananingtyas, C. A., & Sari, S. P. (2019). Pengaruh Effective Tax Rate , Nilai Tukar , Tunneling Incentive , Dan Mekanisme Bonus Terhadap Harga Transfer The 9 th University Research Colloqium 2019 Universitas Muhammadiyah Purworejo. The 9th University Research Colloqium (Urecol), 9(3).
Yuniasih, N. W., Rasmini, N. K., & Wirakusuma, M. G. (2012). Pengaruh Pajak dan Tunneling Incentive Pada Keputusan Transfer Pricing Perusahaan Manufaktur yang Listing Di Bursa Efek Indonesia. Simposium Nasional Akuntansi XV Banjarmasin.
Anggraeni, N. & Lutfillah, N. Q. (2019). Determinants Of Transfer Pricing. Journal of Management and Business, Vol. 18, No. 2.
Ayshinta, P. J., Agustin, H., & Afriyenti, M. (2019). Pengaruh Tunneling Incentive, Mekanisme Bonus Dan Exchange Rate Terhadap Keputusan Perusahaan Melakukan Transfer Pricing. Jurnal Eksplorasi Akuntansi, 1(2), 572–588. https://doi.org/10.24036/jea.v1i2.96.
Cahyadi, A. S., & dan Noviari, N. (2018). Pengaruh Pajak, Exchange Rate, Profitabilitas, dan Leverage Pada Keputusan Melakukan Transfer Pricing. E-Jurnal Akuntansi, 24(2), 1441–1473. https://doi.org/10.24843/EJA.2018.v24.i02.p23.
Chan, C., Landry, S. P., & and Jalbert, T. (2002). Effects Of Exchange Rates On International Transfer Pricing Decisions. International Business & Economics Research Journal (IBER), 3(4). https://doi.org/10.19030/iber.v3i4.3685.
Colgan, P. (2001). Agency theory and corporate governance: a review of the literature from a UK perspective. Working Paper. University of Strathclyde at United Kingdom., 1–77.
Gunadi. (1994). Transfer Pricing : Suatu Tinjauan Akuntansi Manajemen dan Pajak. Bina Rena Pariwara.
Hartati, W., Desmiyawati, & Julita. (2015). Tax Minimization, Tunneling Incentive dan Mekanisme Bonus terhadap Keputusan Transfer Pricing Seluruh Perusahaan yang Listing di Bursa Efek Indonesia. Jurnal SNA, 241–246.
Hidayat, W. W., Winarso, W., & Hendrawan, D. (2019). Pengaruh Pajak Dan Tunneling Incentive Terhadap keputusan Transfer Pricing Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2012-1017. Jurnal Ilmiah Akuntansi Dan Manajemen (JIAM), 15(1), 235–240.
Jafri, H. E., & Mustikasari, E. (2018). Pengaruh Perencaan Pajak, Tunnneling Incentive dan Aset Tidak Berwujud Terhadap Perilaku Transfer Pricing pada Perusahaan Manufaktur yang Memiliki Hubungan Istimewa yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016. Berkala Akuntansi Dan Keuangan Indonesia, 3(2), 63. https://doi.org/10.20473/baki.v3i2.9969.
Jensen, & Meckling. (1976). The Theory of The Firm: Manajerial Behaviour, Agency Cost, and Ownership Structure. Journal of Financial and Economics, 3:305-360.
Johnson, S., La Porta, R. L., Lopez-de-Silanes, F., & and Shleifer, A. (2000). Tunneling. American Economic Review, 90(2), 22–27. https://doi.org/10.1257/aer.90.2.22.
Khotimah, S. K. (2018). Pengaruh Beban Pajak, Tunneling Incentive, Dan Ukuran Perusahaan Terhadap Keputusan Perusahaan Dalam Melakukan Transfer Pricing. Jurnal Ekobis Dewantara Vol. 1 No.12.
Klassen, K., Petro, L. & Devan M. (2013). Transfer Pricing: Strategies, Practices, and Tax Minimazation. Journal of Tax Excecutive Institute (TEI). The University of Illionis.
Kurniawan, A. M. (2015). Transfer Pricing Untuk Kepentingan Pajak. Penerbit Andi.
Kusuma, H., & Wijaya, B. (2017). Drivers Of The Intensity Of Transfer Pricing : An Indonesian Evidence. Proceedings Of The Second American Academic Research Conference On Global Business, Economics, Finance And Social Sciences (New York Conference).
Lassmann, A., Zoller, R. & Benedikt, M. M. (2019). Decomposing the Margins of Transfer Pricing. Kof Swiss Economic Institute Working Paper. No. 450.
Mardiasmo. (2018). Perpajakan Edisi Revisi Tahun 2018. Penerbit Andi.
Marfuah, M., & Azizah, A. P. N. (2014). Pengaruh pajak, tunneling incentive dan exchange rate pada keputusan transfer pricing perusahaan. Jurnal Akuntansi & Auditing Indonesia, 18(2), 156–165. https://doi.org/10.20885/jaai.vol18.iss2.art6.
Marfuah, S., Nurlaela, S., & dan Wijayanti, A. (2019). Beban Pajak, Nilai Perusahaan Dan Exchange Rate Dan Transfer Pricing Pada Perusahaan Pertambangan. Jurnal Ekonomi Paradigma, 21(01), hal. 73-81. https://journal.uniba.ac.id/index.php/PRM/article/view/161/0.
Menteri Keuangan. Peraturan Menteri Keuangan Nomor 7/PMK.03/2015 Tentang Tata Cara Pembentukan dan Pelaksanaan Kesepakatan Harga Transfer (Advance Pricing Agreement). (2015). Indonesia.
Nazihaha, A., Azwardi & Fuadah, L. L. (2019). The Effect Of Tax, Tunneling Incentive, Bonus Mechanisms, And Firm Size On Transfer Pricing (Indonesian Evidence). Journal of Accounting, Finance and Auditing Studies 5/1.
Nugraheni, N., Huda , M. K., & Kamarudin, K. (2017). The Problem of Transfer Pricing in Indonesia Taxation System. International Journal of Economics and Financial Issues.
Refgia, T. (2017). Pengaruh Pajak, Mekanisme Bonus, Ukuran Perusahaan, Kepemilikan Asing, Dan Tunneling Incentive Terhadap Transfer Pricing (Perusahaan Sektor Industri Dasar Dan Kimia Yang Listing Di BEI Tahun 2011-2014). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 543–555.
Rosa, R., Andini, R., & Raharjo, K. (2017). Pengaruh Pajak, Tunneling Insentive, Mekanisme Bonus, Debt Covenant Dan Good Corperate Gorvernance Terhadap Transaksi Transfer Pricing. Jurnal Ilmiah Mahasiswa S1 Akuntansi Universitas Pandanaran.
Saifudin, & Putri, L. S. (2018). Determinasi Pajak, Mekanisme Bonus, Dan Tunneling Incentive Terhadap Keputusan Transfer Pricing Pada Emiten Bei. Agregat, 2(1), 32–43. https://doi.org/10.22236/agregat.
Saraswati, G. A. R. S., & Sujana, I. K. (2017). Pengaruh Pajak, Mekanisme Bonus, Dan Tunneling Incentive Pada Indikasi Melakukan Transfer Pricing. E-Jurnal Akuntansi, 19(2), 1000–1029.
Setiawan, H. (2014). Transfer Pricing dan Risikonya Terhadap Penerimaan Negara. kemenkeu.go.id.
Sugiyono. (2017). Metode Penelitian Bisnis. Alfabeta.
Sundari, B. & Susanti, Y. (2016). Transfer Pricing Practices: Empirical Evidence From Manufacturing Companies In Indonesia. Asia-Pacific Management Accounting Journal, Volume 11 Issue 2.
Susanti, A. & Firmansyah, A. (2018). Determinants of Transfer Pricing decisions in Indonesia manufacturing companies. Jurnal Akuntansi dan Auditing Indonesia, Vol. 22 No.2.
Tania, C., & Kurniawan, B. (2019). Pajak, Tunneling Incentive, Mekanisme Bonus Dan Keputusan Transfer Pricing (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014-2017). TECHNOBIZ : International Journal of Business, 2(2), 82. https://doi.org/10.33365/tb.v3i2.329.
Tiwa, E. M., Saerang, D. P. E., & Tirayoh, V. Z. (2017). Pengaruh Pajak Dan Kepemilikan Asing Terhadap Penerapan Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2013-2015. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(2), 2666–2675. https://doi.org/10.35794/emba.v5i2.17105.
Utari, D. (2019). Construction The Meaning Of Transfer Pricing Using Ricoeur Hermeneutical Approach. The International Journal of Accounting and Business Society Vol.27, No.1.
Uyar, Metin. (2014.) A Study on Accounting of Transfer Pricing and Its Effect on Taxation. Journal Accounting and Finance Research, Vol. 3, No.1.
Wicaksananingtyas, C. A., & Sari, S. P. (2019). Pengaruh Effective Tax Rate , Nilai Tukar , Tunneling Incentive , Dan Mekanisme Bonus Terhadap Harga Transfer The 9 th University Research Colloqium 2019 Universitas Muhammadiyah Purworejo. The 9th University Research Colloqium (Urecol), 9(3).
Yuniasih, N. W., Rasmini, N. K., & Wirakusuma, M. G. (2012). Pengaruh Pajak dan Tunneling Incentive Pada Keputusan Transfer Pricing Perusahaan Manufaktur yang Listing Di Bursa Efek Indonesia. Simposium Nasional Akuntansi XV Banjarmasin.
Published
2023-05-26
How to Cite
JAYANTI, Kadek Karya Dwi; SUPADMI, Ni Luh.
Pajak, Tunneling Incentive, Nilai Tukar dan Keputusan Transfer Pricing.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 5, p. 1185-1199, may 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/81019>. Date accessed: 27 apr. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i05.p03.
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