scholarly journals THE EFFECT OF TAX AVOIDATION, EXCHANGE RATE, PROFITABILITY, LEVERAGE, TUNNELING INCENTIVE AND INTANGIBLE ASSETS ON THE DECISION TO TRANSFER PRICING

2021 ◽  
Vol 2 (02) ◽  
Author(s):  
Nisa Apriani ◽  
Trisandi Eka Putri ◽  
Indah Umiyati
Keyword(s):  
Exchange Rate ◽  
Intangible Assets ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Pricing Decisions

This study aims to analyze the effect of tax avoidance, exchange rate, profitability, leverage, tunneling incentives and intangible assets on transfer pricing decisions. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction (RPT) of sales. The independent variables in this study are tax avoidance, exchange rate, profitability, leverage, tunneling incentives and intangible assets. This study uses secondary data on financial reports or annual reports that have been published by companies on the Indonesia Stock Exchange. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period. By using purposive sampling method, the total overall sample in this study is 70 financial statements from 14 companies. The analytical method used uses logistic regression analysis. The results of the analysis in this study indicate that the exchange rate, profitability, leverage, and intangible assets have a positive effect on the company's transfer pricing decision. While tax avoidance and tunneling incentives negatively affect company transfer pricing decisions.

scholarly journals The Impact of Tax, Exchange Rate, Tunneling Incentive and Firm Size on Transfer Pricing (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for Years2014-2018)

2019 ◽  
Vol 1 (2) ◽  
pp. 149-166
Author(s):  
Felicia Vanessa Wijaya ◽  
Luky Patricia Widianingsih
Keyword(s):  
Exchange Rate ◽  
Firm Size ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Factors Affecting ◽  
Analysis Technique ◽  
The Impact

Abstract: In the era of globalization, companies are developing into multinational companies that establish branches or subsidiaries in various countries. This globalization has given an impact to increase international transaction. These transactions could lead to transactions with related parties that shows an indication of transfer pricing. Along with the development of globalization, factors affecting transfer pricing are not only derived from taxes, but also from other factors. The purpose of this research is to examine the effect of tax, exchange rate, tunneling incentive, and firm size on transfer pricing. This research used secondary data in the form of annual reports published on the Indonesia Stock Exchange. Population of this research was manufacturing companies for years 2014-2018 and by purposive sampling method, a sample of 19 manufacturing companies was obtained. Analysis technique used on this research was a multiple linear regression using SPSS 23 application. The result shows that tax, tunneling incentive, firm size have significant effect on transfer pricing, while exchange rate does not take any effect on transfer pricing. Adjusted R2 determination coefficient of 32,8% shows transfer pricing is affected by tax, exchange rate, tunneling incentive, and firm size, while remaining 67,2% is affected by other variables outside research model. Keywords: Transfer Pricing; Tax; Exchange Rate; Tunneling Incentive; Firm Size.

scholarly journals TRANSFER PRICING DECISIONS AT MULTINATIONAL COMPANIES IN INDONESIA: TAX EXPENSES, FOREIGN OWNERSHIP, INTANGIBLE ASSETS

2020 ◽  
Vol 6 (2) ◽  
pp. 46
Author(s):  
Anggun Budi Utami S Depari ◽  
Reza Ramadhan ◽  
Amrie Firmansyah
Keyword(s):  
Quantitative Methods ◽  
Intangible Assets ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Sampling Technique ◽  
Foreign Ownership ◽  
Manufacturing Companies ◽  
Pricing Decisions ◽  
Final Sample

<p>This study aims to examine the effect of tax expenses, foreign ownership on transfer pricing decisions. This study employs quantitative methods. This study's data type is secondary data from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Data were obtained from the Indonesia Stock Exchange's official website at http: //www.idx.co.id. Sampling was conducted by purposive sampling technique with a final sample of 30 observations. Hypothesis testing is done by multiple regression analysis with panel data. This study concludes that tax expenses and intangible assets are positively associated with transfer pricing decisions, while foreign ownership is not associated with transfer pricing decisions. This study indicates that Indonesia's Tax Authority needs to exercise tighter supervision on MNCs with intangible assets.</p>

scholarly journals Company Size, Profitability, Tax, and Good Corporate Governance On The Company’s Decision To Transfer Pricing (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period)

2020 ◽  
Vol 5 (2) ◽  
pp. 141-150
Author(s):  
Atwal Arifin ◽  
Africo Al-Dua Saputra ◽  
Heppy Purbasari
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Annual Reports ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Good Corporate Governance

The research is aimed to analyze the effect of company size, profitability, tax, and good corporate governance on the company’s decision to transfer pricing. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction sale. The independent variables in this study are company size, profitability, tax, and KAP quality. This research used secondary data on financial reports or annual reports on manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Determination of the sample employed purposive sampling method. The sample in this study were 22 companies with 88 data. The results in this study found that (1) company size had a positive effect on transfer pricing, (2) profitability had no effect on transfer pricing, (3) tax had no effect on transfer pricing, and (4) KAP quality had no effect on transfer pricing.

scholarly journals Pengaruh Umur Perusahaan, Profitabilitas dan Pertumbuhan Penjualan Terhadap Tax Avoidance

2021 ◽  
Vol 5 (1) ◽  
pp. 25-34
Author(s):  
Tongam Sinambela ◽  
Lisa Nuraini
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Annual Reports ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Financial Reports ◽  
Food And Beverage

This study aims to obtain empirical evidence about the effect of Firm Age, Profitability (Return on Assets), and Sales Growth (Sales Growth) on tax avoidance. This study is a quantitative study using secondary data in the form of financial reports and annual reports of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sample selection used the purpose sampling method. The data analysis technique uses multiple regression analysis with SPSS 20. The results of this study are that the age of the company has a positive and significant effect on tax avoidance. Variable return on assets has a positive effect on tax avoidance. Sales growth variable has no effect on tax avoidance. This is because high sales growth does not necessarily affect the profit generated because each period also produces a different cost of goods sold.

scholarly journals Transfer pricing decision: Manufacturing companies with special transaction on the Indonesian stock exchange

2020 ◽  
Author(s):  
Anny Widiasmara ◽  
Ika Purwaningsih
Keyword(s):  
Financial Reporting ◽  
Intangible Assets ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Sample Selection ◽  
Secondary Data ◽  
Income Shifting ◽  
Manufacturing Companies ◽  
Pricing Decisions ◽  
Analysis Technique

The purpose of this study is to provide empirical evidence on the influence of taxes, tunneling incentives for income shifting, financial reporting and intangible assets on transfer pricing decisions. The data used is secondary data in the form of annual financial statements downloaded from the official website of IDX www.idx.co.id. The population of this study is a manufacturing company registered in IDX for the period 2016-2018. Sample selection technique using purposive sampling method so that 33 companies are obtained according to the criteria. The analysis technique uses multiple linear regressions tested with SPSS version 20 applications. The results showed that taxes, tunneling incentives for income shifting, and financial reporting had no effect on transfer pricing decisions. Meanwhile, intangible assets have a significant positive effect on transfer pricing decisions.

scholarly journals Influence of Profitability, Company Size and Tunneling Incentive on Company Decisions of Transfer Pricing (Empirical Studies on Listed Manufacturing Companies Indonesia Stock Exchange period 2012-2019)

2021 ◽  
Vol 12 (4) ◽  
pp. 796-805
Author(s):  
Diana Sari, Et. al.
Keyword(s):  
Stock Exchange ◽  
Transfer Pricing ◽  
Empirical Studies ◽  
Secondary Data ◽  
Annual Reports ◽  
Tax Revenue ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
State Tax

Transfer pricing greatly affects state tax revenue, so it is in Indonesia. Transfer pricing practice is carried out by diverting profits or taxable income from Indonesia to another country. The purpose of this research is to examine the effect of profitability, company size and tunneling incentives on company decisions of transfer pricing. This study uses an explanatory method, and uses secondary data in financial reports or annual reports. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) based on 2012-2019 financial reports. The results of the analysis of this study indicate that profitability affects the company decisions of transfer pricing, while company size and tunneling incentives have no effect on transfer pricing

scholarly journals PENGARUH KONSERVATISME AKUNTANSI DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 2 (2) ◽  
pp. 134
Author(s):  
Puradinda Zulfiara ◽  
Juli Ismanto
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Positive Effect

Aim of this research is to determine the effect of accounting conservatism and tax avoidance on firm value. The type of data used in this study is secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2016 period. The number of samples is 48 manufacturing companies. The data analysis technique used is regression analysis. The results of the study show that conservatism has a positive effect on firm value, tax avoidance has a negative effect on firm value. While simultaneously conservatism and tax avoidance have a positive effect on firm value. Thus this study supports that accounting conservatism has a role as a function of monitoring the company's investment policies and one way to maintain the value of the company in limiting losses that may arise from poorly performing investment decisions. The company that conducts tax avoidance (has a smaller effective tax rate) is an effort made by management to reduce the company's tax burden and is able to minimize expenditure for tax purposes so that management looks good in the eyes of shareholders.

scholarly journals Pengaruh Mekanisme Bonus, Exchange Rate, Intangible Assets, dan Kompensasi Rugi Fiskal Terhadap Keputusan Perusahaan Melakukan Transfer Pricing

2020 ◽  
Vol 2 (3) ◽  
pp. 3125-3143
Author(s):  
Weni Avri Rahman ◽  
Charoline Cheisviyanny
Keyword(s):  
Exchange Rate ◽  
Sampling Method ◽  
Intangible Assets ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Total Sample ◽  
Analysis Method ◽  
Loss Compensation ◽  
Positive Effect

This research aims to examine to analyze the effect of bonus scheme, exchange rate, intangible assets, and fiscal loss compensation on the company’s decision to do transfer pricing. The population in this research are all of the companies listed in Indonesia Stock Exchange (IDX) in 2014 until 2018. The sample of study was determined by using purposive sampling method, and that total sample 93 companies. The data used secondary data and collected by documentation at www.idx.com. This research use logistic regression analysis as analysis method. The result of analysis in this research showed that bonus scheme, exchange rate, and fiscal loss compensation had no effect on the company’s decision to do transfer pricing. Intangible Assets had a positive effect on the company’s decision to do transfer pricing

scholarly journals Analisis Keputusan Transfer Pricing Berdasarkan Pajak, Tunneling dan Exchange Rate

2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Hani Sri Mulyani ◽  
Endah Prihartini ◽  
Dadang Sudirno
Keyword(s):  
Exchange Rate ◽  
Exchange Rates ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Tax Burden ◽  
Manufacturing Companies ◽  
Pricing Decisions ◽  
Pricing Decision ◽  
The Government ◽  
Positive Effect

Tax has two points of view, for the government tax is a source of state revenue that has the largest contribution, but for tax companies is a burden that must be paid. Often companies do tax planning strategies so that the tax burden that must be borne by the company becomes smaller. Companies usually exploit loopholes from the use of accounting methods allowed by accounting and taxation rules. Transfer Pricing is one of the ways companies take to reduce the tax burden. This study aims to determine and obtain empirical evidence about the effect of tax, tunneling and exchange rates on transfer pricing decisions both partially and simultaneously on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The research method used is descriptive and verification analysis method. The population in this study were 144 manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2017. Sampling using a purposive sampling method and obtained a sample of 20 companies. The results of this study indicate that partially significant positive effect on transfer pricing decisions, tunneling does not significantly influence the transfer pricing and exchange rate decisions do not significantly influence the transfer pricing decision, but simultaneously the results of this study indicate that taxes, tunneling and exchange rates affect significant to the transfer pricing decision.

scholarly journals The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia

2020 ◽  
Vol 2 (4) ◽  
pp. 66-85
Author(s):  
Feren Frisca Tania ◽  
. Mukhlasin
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Audit Committees ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Negative Effect

This study aims to analyze the effect of the effectiveness of internal control, independent commissioners, the expertise of the board of commissioners, the number of audit committees, and the expertise of the audit committee on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. This research is expected to be a material consideration for companies in making decisions related to taxation. The deductive approach used in this study by developing hypotheses based on relevant theories and findings of previous studies. Agency theory is used to see the effect of corporate governance on tax avoidance. The data collection method uses secondary data from the company's financial statements and annual reports according to specific criteria. Data analysis was performed by descriptive statistics and multiple linear regression. The results of the regression analysis prove that effectiveness of internal control and number of audit committees had a positive effect which means higher effectiveness of internal control and number of audit committees cause more tax avoidance, conversely independent commissioners and expertise of the board of commissioners had a negative effect which shows greater independent commissioners and expertise of the board of commissioners cause less tax avoidance. Another result claim that the expertise of the audit committee did not affect on tax avoidance. In contrast to previous studies, this study is more varied by combining several independent variables. JEL Codes: G34, H26.

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