Pengaruh Pajak, Tunneling Incentive, dan Mekanisme Bonus terhadap Keputusan Transfer Pricing

Abstract

This study aimed to empirically examine the effect of taxes, tunneling incentives, and bonus mechanisms on transfer pricing decisions. The data were obtained by using secondary data from www.idx.co.id and PT. Kustodian Sentral Efek Indonesia. The purposive sampling method was used to select the data, and the multiple linear regression analysis method was used for data analysis. The analysis on taxes resulted in -3,494 with a significance level of 0.001, which meant that the tax variable had a negative and significant effect on transfer pricing decisions. The second analysis on tunneling incentives resulted in 2,448 with a significance level of 0.021. It meant that the tunneling incentive variable had a positive and significant effect on transfer pricing decisions, and the third analysis on bonus mechanism resulted in 0,013 with a significance level of 0,990. It meant that the bonus mechanism variable had a positive and insignificant effect on transfer pricing decisions. Based on the analysis, it could be concluded that the transfer pricing variable was influenced by the tax and tunneling incentives variables, while the bonus mechanism did not affect the transfer pricing variable.

Abstrak

Penelitian ini bertujuan untuk menguji secara empiris pengaruh pajak, tunneling incentive, dan mekanisme bonus terhadap keputusan transfer pricing. Penelitian ini menggunakan data sekunder yang diperoleh dari www.idx.co.id dan PT. Kustodian Sentral Efek Indonesia. Teknik pengambilan sampel menggunakan metode purposive sampling dan teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel pajak menghasilkan nilai -3,494 dengan tingkat signifikan 0,001 yang berarti pajak berpengaruh negatif dan signifikan terhadap keputusan transfer pricing. Variabel tunneling incentive menghasilkan nilai 2,448 dengan tingkat signifikan 0,021 yang berarti tunneling incentive berpengaruh positif dan signifikan terhadap keputusan transfer pricing. Variabel mekanisme bonus menghasilkan nilai 0,013 dengan tingkat signifikan 0,990 yang berarti mekanisme bonus berpengaruh positif dan tidak signifikan terhadap keputusan transfer pricing. Berdasarkan hasil penelitian, variabel transfer pricing dipengaruhi oleh variabel pajak dan variabel tunneling incentive, sedangkan mekanisme bonus tidak mempengaruhi variabel transfer pricing.