Anna Zuwita Safitri, 7211418042 (2022) PENGARUH TUNNELING INCENTIVE, BONUS MECHANISM, TAX MINIMIZATION DAN DEBT COVENANT TERHADAP KEPUTUSAN TRANSFER PRICING. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

The practice of transfer pricing decisions and manipulation (tax avoidance) in companies has resulted in the mining sector's state revenue contribution being in the second lowest position. The practice of transfer pricing decisions is the background of this research which aims to determine the effect of tunneling incentive, bonus mechanism, tax minimization and debt covenant variables on transfer pricing decisions in mining sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample selection used a purposive sampling method and the final sample was 9 companies with 45 units of analysis. The data analysis technique used was multiple regression analysis. Hypothesis testing using the IBM SPSS Version 26 application. The results of the study show that tunneling incentives and debt covenants have a positive effect on transfer pricing decisions. These results are different from the empirical testing of the bonus mechanism and tax minimization which have no effect, because the variable data is homogeneous or less varied The conclusion of this study is that the tunneling incentive and debt covenant variables have a positive effect on transfer pricing decisions indicating that companies perceive them as manipulation of financial statements, so companies prefer to maintain the good name of stakeholders. The bonus mechanism and tax minimization have no effect on transfer pricing decisions, so policies and regulations related to this need to be implemented. Further research is recommended to use proxies other than CETR (Cash Effective Tax Ratio), one of which is the use of BTD (Book Tax Difference).

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