THE EFFECT OF TAX EXPENSE, BONUS MECHANISM, AND TUNNELING INCENTIVE TO TRANSFER PRICING DECISION WITH PROFITABILITY AS A MODERATING VARIABLE DOI : 10.25105/mraai.v21i2.10404

SUMMARY

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh beban pajak, mekanisme bonus, dan tunneling incentive terhadap keputusan transfer pricing pada perusahaan dan pengaruh profitabilitas sebagai variabel pemoderasi terhadap pengaruh tersebut. Data merupakan data sekunder yang diperoleh dari laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2020. Pemilihan sampel yang digunakan adalah metode purposive sampling dan jumlah perusahaan pertambangan sebagai sampel dalam penelitian ini adalah 14 perusahaan dengan 70 data observasi untuk 5 tahun. Analisis data yang digunakan adalah regresi linier berganda dengan Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa (1) beban pajak berpengaruh positif signifikan terhadap keputusan transfer pricing; (2) mekanisme bonus tidak berpengaruh terhadap keputusan transfer pricing; (3) insentif tunneling berpengaruh signifikan positif terhadap keputusan transfer pricing; (4) profitabilitas mampu memperkuat pengaruh beban pajak terhadap keputusan transfer pricing; (5) profitabilitas tidak mampu memperkuat pengaruh mekanisme bonus terhadap keputusan transfer pricing; (6) profitabilitas mampu memperkuat pengaruh tunneling incentive terhadap keputusan transfer pricing. The objective of research is to obtain empirical evidence about the effect of tax expense, bonus mechanism, and tunneling incentive to transfer pricing decision in companies and the effect of profitability as a moderating variable towards that its effect. The data is secondary data obtained from the annual reports of listed mining companies on the Indonesia Stock Exchange 2016 – 2020. The sample selection used is purposive sampling method and the number of mining companies as sample in this research are 14 companies with 70 observation data for 5 years. The data analysis is linear multiple regression with Moderated Regression Analysis. The results shows that  (1) tax expense has a positive  significant effect to transfer pricing decision; (2) bonus mechanism doesn’t have  effect to transfer pricing decision; (3) tunneling incentive has a positive significant effect to transfer pricing decision; (4) profitability is able to strengthen  the effect of tax expense to transfer pricing decision; (5) profitability isn’t able to strengthen the effect of bonus mechanism tos transfer pricing decision; (6) profitability is able to strengthen  the effect of tunneling incentive to transfer pricing decision.