Badingatus Solikhah, FE Akuntansi and Deni Dwi Aryani, - and Anna Kania Widiatami, - (2021) Determinan Keputusan Transfer Pricing pada Perusahaan Manufaktur di Indonesia. Jurnal Keuangan dan Perbankan, 25 (1). pp. 1-17. ISSN 1410-8089

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Abstract

The purpose of this study is to analyze the influence of tunneling incentives, corporate governance mechanisms, foreign operations, bonus mechanisms, and debt convenants toward transfer pricing. This study compares two proxies for transfer pricing variable, namely Related Party Transaction Asset and Liability (RPTAL) and Transfer Pricing Intensity (TPI). Manufacturing companies that have transactions with foreign related parties are employed in this study. Panel data from 24 companies were selected purposively in the period 2014 - 2018. There were 120 units analyzed using panel data regression. The research shows that the opportunity for transfer pricing practise via asset and liability transactions (RPTAL) and also via related parties receivables transaktion is relatively high. The difference in the scope of measurement with the RPTAL and TPI causes differences in the results of the study in model 1 and model 2. The results on Model 1 showed tunneling incentives, foreign operations, and debt convenants proved to have a significant positive effect. In model 2 it is found there is positive association between tunneling incentives and transfer pricing.

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