Tunneling Incentive, Mechanism Bonus Againts Transfer Pricing Decision (Study on Manufacturing Companies in Indonesia Stock Exchange Period 2012–2018)

DOI

10.2991/aebmr.k.200309.033How to use a DOI?

Keywords

tunneling incentive, mechanism bonus, transfer pricing

Abstract

This study aims to examine whether tunneling incentives and bonus mechanisms affect the company’s decision to transfer pricing. This study uses a qualitative approach and the research sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2012 until 2018, amounting to 210 companies where the determination of the use of these companies is determined by the purposive sampling method. The data used in this study are secondary data and logistic regression analyzed with software Eviews 9. The results of this study indicate that tunneling incentives have a positive effect on the company’s decision to transfer pricing, and the bonus mechanism has a negative effect on the company’s decision to transfer pricing. The coefficient of determination is 0.332. This result shows that 33.2% of transfer pricing is influenced by tunneling incentives and bonus mechanisms. While the rest is influenced by variables outside of tunneling incentives and bonus mechanisms).

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Merliyana Merliyana
AU  - Enung Siti Saodah
PY  - 2020
DA  - 2020/03/12
TI  - Tunneling Incentive, Mechanism Bonus Againts Transfer Pricing Decision (Study on Manufacturing Companies in Indonesia Stock Exchange Period 2012–2018)
BT  - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
PB  - Atlantis Press
SP  - 146
EP  - 151
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200309.033
DO  - 10.2991/aebmr.k.200309.033
ID  - Merliyana2020
ER  -