The Effect of Bonus Mechanisms, Good Corporate Governance on Transfer Princing with Tax Avoidance as Moderating
DOI:
https://doi.org/10.15282/ijim.14.1.2022.7495Keywords:
Bonus Mechanisms, Good Corporate Governance, Transfer pricing, Tax AvoidanceAbstract
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.
References
Amidu, M., Coffie, W., & Acquah, P. (2019). Transfer pricing, earnings management and tax avoidance of firms in Ghana. Journal of Financial Crime, 26(1), 235–259. https://doi.org/10.1108/JFC-10-2017-0091
Apriyanti, H. W., Permatasari, D., & Fuad, K. (2020). Faktor-Faktor yang Mempengaruhi Pengungkapan Kebijakan Metode Transfer Pricing dalam Laporan Keuangan. Jurnal Akuntansi Indonesia, 9(1), 19. https://doi.org/10.30659/jai.9.1.19-36
Arum Sasi Andayani, A. I. S. (2019). (2020). PENGARUH PAJAK, TUNNELING INCENTIVE DAN GOOD CORPORATE GOVERNANCE (GCG) DAN MEKANISME BONUS TERHADAP INDIKASI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR. 3(2017), 54–67. https://doi.org/http://dx.doi.org/10.26623/slsi.v18i1.2099
Avianita, H., & Fitria, A. (2007). Pengaruh Good Corporate Governance Terhadap Tax. Jurnal Ilmu Dan Riset Akuntansi, 1–21.
Catherine Tania, B. K. (. (2019). PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN KEPUTUSAN TRANSFER PRICING. https://doi.org/https://doi.org/10.33365/tb.v3i2.32
Damayanti, F., & Susanto, T. (2016). Pengaruh Komite Audit, Kualitas Audit, Kepemilikan Institusional, Risiko Perusahaan Dan Return on Assets Terhadap Tax Avoidance. Esensi, 5(2), 187–206. https://doi.org/10.15408/ess.v5i2.2341
Fujianiti, L., Nelyumma, Trirahayu, D., Shahimi, S., Yasa, R. R. P., & Rahmah, S. F. (2021). THE ROLE OF GOOD CORPORATE GOVERNANCE (GCG) ON TRANSFER PRICING : A COMPARATIVE STUDY OF INDONESIA AND MALAYSIA.
Ginting, D. B., Triadiarti, Y., & Purba, E. L. (2020). Pengaruh Profitabilitas, Pajak, Mekanisme Bonus, Kepemilikan Asing, Debt Covenant Dan Intangible Assets Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2015 – 2017). JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 7(2), 32. https://doi.org/10.24114/jakpi.v7i2.18155
Hariyani, E., & Ayem, S. (2020). Pengaruh Profitabilitas, Mekanisme Bonus, Tunneling Incentive, dan Debt Covenant Terhadap Transfer Pricing Dengan Tax Minimization Sebagai Variabel Moderasi. Journal of Economic, Business and Engineering (JEBE), 2(1), 1–13.
Hartina, A. (2018). KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH TAX MINIMIZATION TERHADAP TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016). In Jurnal Ekobis Dewantara (Vol. 1, Issue 2, pp. 121–138). https://doi.org/10.1016/j.cell.2017.12.025%0Ahttp://www.depkes.go.id/resources/download/info-terkini/hasil-riskesdas-2018.pdf%0Ahttp://www.who.int/about/licensing/
Ilhamsyah, F., Ginting, R., & Setiawan, A. (2020). TAX AVOIDANCE DI INDONESIA: DAMPAK KEPEMILIKAN INSTITUSIONAL DAN FINANCIAL REPORTING AGGRESSIVENESS Febian. Business Management, Economic, and Accounting National Seminar, 1(1), 1059–1076.
Iqbal, M., & Putra, R. J. (2018). Pengaruh Corporate Social Responsibility Dan Good Corporate Governance Terhadap Nilai Perusahaan Dengan Perencanaan Pajak Sebagai Variabel Moderating. Media Studi Ekonomi, 21(1), 1–9.
Jiarni, T., & Utomo, S. D. (2019). NILAI PERUSAHAAN : LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN.
Lanis, R., Richardson, G., Liu, C., & McClure, R. (2018). The Impact of Corporate Tax Avoidance on Board of Directors and CEO Reputation. In Journal of Business Ethics (Vol. 160, Issue 2). Springer Netherlands. https://doi.org/10.1007/s10551-018-3949-4
Mineri, M. F., & Paramitha, M. (2021). PENGARUH PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS DAN PROFITABILITAS TERHADAP TRANSFER PRICING. Jurnal Analisa Akutansi Dan Perpajakan, 5, 35–44. https://doi.org/https://doi.org/10.25139/jaap.v5i1.3638
Pendse, S. J. (2012). International Transfer Pricing: A Review of Non-Tax Outlook. Procedia - Social and Behavioral Sciences, 37, 337–343. https://doi.org/10.1016/j.sbspro.2012.03.299
Purnamasari, W. A. (2020). The influence of ownership structure on transfer pricing. Journal of Contemporary Accounting, 2(2), 108–118. https://doi.org/10.20885/jca.vol2.iss2.art5
Rejeki, S., Wjiaya, A. L., & Amah, N. (2019). Pengaruh Kepemilikan Institusional Kepemilikan Manajeial dan Proporsi Dewan Komisaris Terhadap Penghindaran Pajak dan Transfer Princing Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur yang Terdafar di BEI Tahun 2014-2017. Seminar Inovasi Manajemen, Bisnis Dan Akuntansi I, 175–193.
Rosad, D. A., Nugraha, E., & Fajri, R. (2020). Faktor-Faktor Yang Mempengaruhi Keputusan Perusahaan Untuk Melakukan Transfer Pricing. Jurnal Akuntansi Netral, Akuntabel, Objektif, 2, 293–305.
Sa’diah, F., & Afriyenti, M. (2021). Pengaruh Tax Avoidance, Ukuran Perusahaan, dan Dewan Komisaris Independen terhadap Kebijakan Transfer Pricing. Jurnal Eksplorasi Akuntansi, 88(5), 599–612. https://doi.org/https://doi.org/10.24036/jea.v3i3.385
Septipertiwi, G. (2019). ANALISIS PENGARUH PAJAK, DEBT COVENANT, GOOD CORPORATE GOVERNANCE (GCG), DAN EXCHANGE RATE TERHADAP KEPUTUSAN TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017.
Sharhan, A. A. M., & Bora, C. (2020). Effect of Audit Committee characteristics on Audit Quality: A Critical Literature Review. Journal of Advanced Research in Economics and Administrative Sciences, 1(1), 1–12. https://doi.org/10.47631/jareas.v1i1.14
Sitorus, R. K., Ruwandi, S., & Husna, A. (2015). PENGARUH GOOD CORPORATE GOVERNANCE DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM ( STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-. 1–32.
Wafiroh, N. L., & Hapsari, N. N. (2016). Pajak, Tunneling Incentive Dan Mekanisme Bonus Pada Keputusan Transfer Pricing. El Muhasaba: Jurnal Akuntansi, 6(2), 157. https://doi.org/10.18860/em.v6i2.3899
Widyati, M. F. (2013). Pengaruh Dewan Direksi, Komisaris Independen, Komite Audit, Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Kinerja Keuangan. Jurnal Ilmu Manajemen (JIM), 1(1).
Wijaya, I., & Amalia, A. (2020). Pengaruh Pajak , Tunneling Incentive , Dan Good Corporate Governance Terhadap Transfer Pricing. 13(April), 30–42.
Zgarni, I., Hlioui, K., & Zehri, F. (2010). Audit committee’s effectiveness, audit quality and earnings management: Evidence From Tunisia. Journal of Applied Accounting Research, 11(1). https://doi.org/10.1108/jaar.2010.37511aaa.003
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 University Malaysia Pahang Publishing
This work is licensed under a Creative Commons Attribution 4.0 International License.
