Transfer Pricing Decision Based on Tax Expenses, Tunneling Incentives, Bonus, and Audit Quality
Keywords:
Tax Expense, Tunneling Incentive, Bonus Scheme, Audit Quality, Transfer Pricing
Abstract
This research aimed to empirically examine the effect of tax expense, tunneling incentive, bonus mechanism, and audit quality on the decision of transfer pricing. The tax expense was referred to ETR, tunneling incentive was referred to TUN, bonus mechanism was referred to ITRENDLB, and audit quality which was dummy variable referred as number 1 when was audited by The Big Four; and number 0 when was audited by Non-The Big Four. The population was manufacturing companies and by purposive sampling criteria, there were 23 companies as sample. By using multiple reggression, the research resulted that tax expense, tunneling incentive, bonus mechanism and audit quality did not affect the decision of transfer pricing. It can be explained that it was caused The Directorate General of Taxes had made regulation of the principle of fairness and custom of business. In addition, the principle was applied for transaction between taxpayers and some people who had special relationship. Consequently, the tax payers had to pay attention on its transaction to some people who had special relation and consider its normal price.
References
Ainiyah, S. K., & Fidiana, F. (2019). Pengaruh Beban Pajak, Nilai Tukar, Tunneling Incentive Terhadap Transfer Pricing. Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya.
Anansta, L., & Putranto, P. (2020). Influence of Dividend Policy, Firm Size, Bonus Compensation and Corporate Governance Practices on Earnings Management. Atestasi: Jurnal Ilmiah Akuntansi, 3(2). https://doi.org/https://doi.org/10.33096/atestasi.v3i2.528
Coopers, W. P. H. (2009). Architect Of The Corportion’s Future. John Wiley & Son.
Darussalam, Septriadi, D., & Kristiaji, B. B. (2013). Transfer Pricing Ide, Strategi, dan Panduan Praktis dalam Perspektif Pajak Internasional. PT Dimensi Internasional Tax.
Eksandy, A. (2017). Pengaruh Komisaris Independen, Komite Audit, dan Kualitas Audit terhadap Penghindaran Pajak (Tax Avoidance). Competitive, 1, 1–20.
Fauziah, N. F., & Saebani, Ak. (2018). Pengaruh Pajak, Tunneling Incentive, Dan Mekanisme Bonus Terhadap Keputusan Perusahaan Melakukan Transfer Pricing. Akuntansi, 18(1), 115–128.
Fidiana, F. (2017). Kepatuhan Pajak Dalam Perspektif Neo Ashabiyah. EKUITAS (Jurnal Ekonomi Dan Keuangan), 19(2), 260. https://doi.org/10.24034/j25485024.y2015.v19.i2.1768
Fidiana, F. (2020). Compliance behaviour from the holistic human nature perspective. Journal of Islamic Accounting and Business Research, 11(5), 1145–1158. https://doi.org/10.1108/JIABR-11-2016-0142
Fidiana, F., Ngumar, S., & Retnani, E. D. (2019). Implications of Islamic Governance on Islamic Bank Fraud. Jurnal Reviu Akuntansi Dan Keuangan, 9(2). https://doi.org/https://doi.org/10.22219/jrak.v9i2.58
Fitri, D., Hidayat, N., & Arsono, T. (2019). The Effect of Tax Management, Bonus Mechanism and Foreign Ownership on Transfer Pricing Decision. 1(1), 35–48.
Hartati, W., Desmiyawati, & Azlina, N. (2014). Analisis Pengaruh Pajak Dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing. Jurnal SNA.
Hartati, W., Desmiyawati, & Julita. (2015). Tax Minimization, Tunneling Incentive dan Mekanisme Bonus terhadap Keputusan Transfer Pricing Seluruh Perusahaan yang Listing di Bursa Efek Indonesia. Jurnal SNA, 241–246.
Hermanto, S. G. P. (2020). Pengaruh Perencanaan Pajak, Tunneling Incentive, Dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing. Widya Mandala Catholic University Surabaya.
Hidayati, N., & Fidiana, F. (2017). Pengaruh Corporate Governance Social Responsibility dan Good Corporate Governance terhadap Pengindaran Pajak. Jurnal Ilmu Dan Riset Akuntansi, 6, 1053–1070. https://doi.org/10.1016/j.ajic.2016.04.226
Ilyas, W. B., & Suhartono, R. (2009). Panduan Komprehensif, Mudah Dan Praktis Pajak Penghasilan. Fakultas Ekonomi Universitas Indonesia.
Jamaluddin, J., Hermanto, S. B., & Fidiana, F. (2020). Mekanisme Corporate Governance Terhadap Nilai Perusahaan Dengan Enterprise Risk Management Sebagai Variabel Intervening. Wahana: Jurnal Ekonomi, Manajemen Dan Akuntansi, 23(1), 59–80. https://doi.org/10.35591/wahana.v23i1.185
Khairunisa, K., Hapsari, D. W., & Aminah, W. (2017). Pengaruh Kualitas Audit , Corporate Social Responsibility ,. Journal Riset Akuntansi Kontemporer (JRAK), 9(1), 36–43.
Kompasiana. (2017). Dugaan Transfer Pricing Toyota. Kompasiana.
Kurniawan, A. (2015). Transfer Pricing Untuk Kepentingan Pajak. Andi Yogyakarta.
Kusumasari, R. D., Fadilah, S., & Sukarmanto, E. (2018). Pengaruh Pajak , Kepemilikan Asing dan Ukuran Perusahaan terhadap Transfer Pricing (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016). Prosiding Akuntansi, 4(2), 766–774.
Lanis, R., & Richardson, G. (2014). Is Corporate Social Responsibility Performance Associated with Tax Avoidance. Journal Business Ethincs 127, 439–457.
Liu, L. C. J. C., & Wang, T. (1999). The 150-hour Rule. Journal of Accounting and Economics, 27 (2), 203–228.
Lo, A. W. Y., Wong, R. M. K., & Firth, M. (2010). Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies. The Journal of the American Taxation Association, 32(2), 1–26. https://doi.org/10.2308/jata.2010.32.2.1
Marfuah, M., & Azizah, A. P. N. (2014). Pengaruh Pajak, Tunneling Incentive Dan Exchange Rate Pada Keputusan Transfer Pricing Perusahaan. Jurnal Akuntansi & Auditing Indonesia, 18(2), 156–165. https://doi.org/10.20885/jaai.vol18.iss2.art6
Melmusi, Z. (2016). Pengaruh Pajak, Mekanisme Bonus Terhadap Transfer Pricing Pada Perusahaan Yang Tergabung Dalam Jakarta Islamic Index. 5(2), 1–12.
Mispiyanti. (2015). Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing. Jurnal Akuntasi Dan Investasi, 16 No 1.
Mutamimah. (2008). Tunneling Atau Value Added Dalam Strategi Merger Dan Akuisisi. Journal of Management and Business, 7(1), 161–182. https://doi.org/10.24123/jmb.v7i1.119
Noviastika, D., Mayowan, Y., & Karjo, S. (2016). Pengaruh Pajak, Tunneling Incentive Dan Good Corporate Governance (GCG) Terhadap Indikasi Melakukan Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Perpajakan (JEJAK)|, 8(1), 1–9.
Pavone, P., & Nunzio, C. DI. (2018). Evolution of the Internal Audit Function in the Management of Transfer Pricing. International Journal of Accounting and Taxation, 6(2). https://doi.org/10.15640/ijat.v6n2a2
Prakosa, K. B. (2014). Pengaruh Profitabilitas, Kepemilikan Keluarga, Dan Corporate Governance Terhadap Penghindaran Pajak Di Indonesia. Jurnal Simposium Nasional Akuntansi XVII.
Purwanto, G. M., & Tumewu, J. (2018). Pengaruh Pajak, Tunneling Incentive Dan Mekanisme Bonus Pada Keputusan Transfer Pricing. 16(April), 47–56.
Rachmat, R. A. H. (2019). Pajak, Mekanisme Bonus Dan Transfer Pricing. Jurnal Pendidikan Akuntansi & Keuangan, 7(1), 21. https://doi.org/10.17509/jpak.v7i1.15801
Refgia, T., Ratnawati, V., & Rusli. (2016). Pengaruh Pajak, Mekanisme Bonus, Ukuran Perusahaan, Kepemilikan Asing Dan Tunneling Incentive Terhadap Transfer Pricing (Perusahaan Sektor Industri Dasar Dan Kimia Yang Listing Di BEI Tahun 2011-2014). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 543–555.
Rosa, R., Andini, R., & Raharjo, K. (2017). Pengaruh Pajak, Tunnelling Insentive, Mekanisme Bonus, Debt Covenant dan Good Corporate Governance (GCG) Terhadap Transaksi Transfer Pricing. 90–94. https://doi.org/10.16080/j.issn1671-833x.2017.20.090
Santosa, Si. J. D., & Suzan, L. (2019). Pengaruh Pajak, Tunneling Incentive Dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing. 19(1), 72–80.
Saraswati, G. A. R. S., & Sujana, I. K. (2017). Pengaruh Pajak , Mekanisme Bonus , Dan Tunneling Incentive Pada Indikasi Transfer Pricing Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi dan Bisnis Universitas U. E-Jurnal Akuntansi Universitas Udayana, 19(2), 1000–1029.
Scott, W. . (2006). Financial Accounting Theory. Fourth Edition. Pearson Education Canada Inc.Toronto.
Simanjuntak, P. (2008). Pengaruh Time Budget Pressure dan Resiko Kesalahan terhadap Penurunan Kualitas Audit. Universitas Diponegoro Semarang.
Suandy, E. (2016). Perencanaan Pajak (3rd ed.). Salemba Empat.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Suun, M. (2021). Several factors affect the audit quality in South Sulawesi Inspectorate. Atestasi: Jurnal Ilmiah Akuntansi, 4(1), 37–44. https://doi.org/https://doi.org/10.33096/atestasi.v4i1.675
Talab, H. R., Flayyih, H. H., & Yassir, Y. N. M. (2017). Transfer Pricing and its Effect on Financial Reporting: A Theoretical Analysis of Global Tax in Multinational Companies. International Business Management, 11(4), 921–928.
Tania, C., & Kurniawan, B. (2019). Pajak, Tunneling Incentive Dan Mekanisme Bonus Pada Keputusan Transfer Pricing. Jurnal Technobiz, 3(6), 37–41. https://doi.org/10.30742/equilibrium.v14i1.412
Wareza, M. (2019). Disebut Terlibat Transfer Pricing Adaro, Siapa Coaltrade? CNBC Indonesia.
Widyari, N. Y. A., & Rasmini, N. K. (2019). Pengaruh Kualitas Audit, Size, Leverage, dan Kepemilikan Keluarga pada Agresivitas Pajak. E-Jurnal Akuntansi, 27, 388. https://doi.org/10.24843/eja.2019.v27.i01.p15
Yuhertina, I., Setyaningrum, R. M., Hastuti, S., & Sundari, S. (2016). Etika, Organisasi dan Kepatuhan Wajib Pajak. Jurnal Akuntansi Multiparadigma, 7(1), 68–74. https://doi.org/10.18202/jamal.2016.04.7012
Anansta, L., & Putranto, P. (2020). Influence of Dividend Policy, Firm Size, Bonus Compensation and Corporate Governance Practices on Earnings Management. Atestasi: Jurnal Ilmiah Akuntansi, 3(2). https://doi.org/https://doi.org/10.33096/atestasi.v3i2.528
Coopers, W. P. H. (2009). Architect Of The Corportion’s Future. John Wiley & Son.
Darussalam, Septriadi, D., & Kristiaji, B. B. (2013). Transfer Pricing Ide, Strategi, dan Panduan Praktis dalam Perspektif Pajak Internasional. PT Dimensi Internasional Tax.
Eksandy, A. (2017). Pengaruh Komisaris Independen, Komite Audit, dan Kualitas Audit terhadap Penghindaran Pajak (Tax Avoidance). Competitive, 1, 1–20.
Fauziah, N. F., & Saebani, Ak. (2018). Pengaruh Pajak, Tunneling Incentive, Dan Mekanisme Bonus Terhadap Keputusan Perusahaan Melakukan Transfer Pricing. Akuntansi, 18(1), 115–128.
Fidiana, F. (2017). Kepatuhan Pajak Dalam Perspektif Neo Ashabiyah. EKUITAS (Jurnal Ekonomi Dan Keuangan), 19(2), 260. https://doi.org/10.24034/j25485024.y2015.v19.i2.1768
Fidiana, F. (2020). Compliance behaviour from the holistic human nature perspective. Journal of Islamic Accounting and Business Research, 11(5), 1145–1158. https://doi.org/10.1108/JIABR-11-2016-0142
Fidiana, F., Ngumar, S., & Retnani, E. D. (2019). Implications of Islamic Governance on Islamic Bank Fraud. Jurnal Reviu Akuntansi Dan Keuangan, 9(2). https://doi.org/https://doi.org/10.22219/jrak.v9i2.58
Fitri, D., Hidayat, N., & Arsono, T. (2019). The Effect of Tax Management, Bonus Mechanism and Foreign Ownership on Transfer Pricing Decision. 1(1), 35–48.
Hartati, W., Desmiyawati, & Azlina, N. (2014). Analisis Pengaruh Pajak Dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing. Jurnal SNA.
Hartati, W., Desmiyawati, & Julita. (2015). Tax Minimization, Tunneling Incentive dan Mekanisme Bonus terhadap Keputusan Transfer Pricing Seluruh Perusahaan yang Listing di Bursa Efek Indonesia. Jurnal SNA, 241–246.
Hermanto, S. G. P. (2020). Pengaruh Perencanaan Pajak, Tunneling Incentive, Dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing. Widya Mandala Catholic University Surabaya.
Hidayati, N., & Fidiana, F. (2017). Pengaruh Corporate Governance Social Responsibility dan Good Corporate Governance terhadap Pengindaran Pajak. Jurnal Ilmu Dan Riset Akuntansi, 6, 1053–1070. https://doi.org/10.1016/j.ajic.2016.04.226
Ilyas, W. B., & Suhartono, R. (2009). Panduan Komprehensif, Mudah Dan Praktis Pajak Penghasilan. Fakultas Ekonomi Universitas Indonesia.
Jamaluddin, J., Hermanto, S. B., & Fidiana, F. (2020). Mekanisme Corporate Governance Terhadap Nilai Perusahaan Dengan Enterprise Risk Management Sebagai Variabel Intervening. Wahana: Jurnal Ekonomi, Manajemen Dan Akuntansi, 23(1), 59–80. https://doi.org/10.35591/wahana.v23i1.185
Khairunisa, K., Hapsari, D. W., & Aminah, W. (2017). Pengaruh Kualitas Audit , Corporate Social Responsibility ,. Journal Riset Akuntansi Kontemporer (JRAK), 9(1), 36–43.
Kompasiana. (2017). Dugaan Transfer Pricing Toyota. Kompasiana.
Kurniawan, A. (2015). Transfer Pricing Untuk Kepentingan Pajak. Andi Yogyakarta.
Kusumasari, R. D., Fadilah, S., & Sukarmanto, E. (2018). Pengaruh Pajak , Kepemilikan Asing dan Ukuran Perusahaan terhadap Transfer Pricing (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016). Prosiding Akuntansi, 4(2), 766–774.
Lanis, R., & Richardson, G. (2014). Is Corporate Social Responsibility Performance Associated with Tax Avoidance. Journal Business Ethincs 127, 439–457.
Liu, L. C. J. C., & Wang, T. (1999). The 150-hour Rule. Journal of Accounting and Economics, 27 (2), 203–228.
Lo, A. W. Y., Wong, R. M. K., & Firth, M. (2010). Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of the Transfer Pricing Behavior of Chinese-Listed Companies. The Journal of the American Taxation Association, 32(2), 1–26. https://doi.org/10.2308/jata.2010.32.2.1
Marfuah, M., & Azizah, A. P. N. (2014). Pengaruh Pajak, Tunneling Incentive Dan Exchange Rate Pada Keputusan Transfer Pricing Perusahaan. Jurnal Akuntansi & Auditing Indonesia, 18(2), 156–165. https://doi.org/10.20885/jaai.vol18.iss2.art6
Melmusi, Z. (2016). Pengaruh Pajak, Mekanisme Bonus Terhadap Transfer Pricing Pada Perusahaan Yang Tergabung Dalam Jakarta Islamic Index. 5(2), 1–12.
Mispiyanti. (2015). Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing. Jurnal Akuntasi Dan Investasi, 16 No 1.
Mutamimah. (2008). Tunneling Atau Value Added Dalam Strategi Merger Dan Akuisisi. Journal of Management and Business, 7(1), 161–182. https://doi.org/10.24123/jmb.v7i1.119
Noviastika, D., Mayowan, Y., & Karjo, S. (2016). Pengaruh Pajak, Tunneling Incentive Dan Good Corporate Governance (GCG) Terhadap Indikasi Melakukan Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Perpajakan (JEJAK)|, 8(1), 1–9.
Pavone, P., & Nunzio, C. DI. (2018). Evolution of the Internal Audit Function in the Management of Transfer Pricing. International Journal of Accounting and Taxation, 6(2). https://doi.org/10.15640/ijat.v6n2a2
Prakosa, K. B. (2014). Pengaruh Profitabilitas, Kepemilikan Keluarga, Dan Corporate Governance Terhadap Penghindaran Pajak Di Indonesia. Jurnal Simposium Nasional Akuntansi XVII.
Purwanto, G. M., & Tumewu, J. (2018). Pengaruh Pajak, Tunneling Incentive Dan Mekanisme Bonus Pada Keputusan Transfer Pricing. 16(April), 47–56.
Rachmat, R. A. H. (2019). Pajak, Mekanisme Bonus Dan Transfer Pricing. Jurnal Pendidikan Akuntansi & Keuangan, 7(1), 21. https://doi.org/10.17509/jpak.v7i1.15801
Refgia, T., Ratnawati, V., & Rusli. (2016). Pengaruh Pajak, Mekanisme Bonus, Ukuran Perusahaan, Kepemilikan Asing Dan Tunneling Incentive Terhadap Transfer Pricing (Perusahaan Sektor Industri Dasar Dan Kimia Yang Listing Di BEI Tahun 2011-2014). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 543–555.
Rosa, R., Andini, R., & Raharjo, K. (2017). Pengaruh Pajak, Tunnelling Insentive, Mekanisme Bonus, Debt Covenant dan Good Corporate Governance (GCG) Terhadap Transaksi Transfer Pricing. 90–94. https://doi.org/10.16080/j.issn1671-833x.2017.20.090
Santosa, Si. J. D., & Suzan, L. (2019). Pengaruh Pajak, Tunneling Incentive Dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing. 19(1), 72–80.
Saraswati, G. A. R. S., & Sujana, I. K. (2017). Pengaruh Pajak , Mekanisme Bonus , Dan Tunneling Incentive Pada Indikasi Transfer Pricing Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi dan Bisnis Universitas U. E-Jurnal Akuntansi Universitas Udayana, 19(2), 1000–1029.
Scott, W. . (2006). Financial Accounting Theory. Fourth Edition. Pearson Education Canada Inc.Toronto.
Simanjuntak, P. (2008). Pengaruh Time Budget Pressure dan Resiko Kesalahan terhadap Penurunan Kualitas Audit. Universitas Diponegoro Semarang.
Suandy, E. (2016). Perencanaan Pajak (3rd ed.). Salemba Empat.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Suun, M. (2021). Several factors affect the audit quality in South Sulawesi Inspectorate. Atestasi: Jurnal Ilmiah Akuntansi, 4(1), 37–44. https://doi.org/https://doi.org/10.33096/atestasi.v4i1.675
Talab, H. R., Flayyih, H. H., & Yassir, Y. N. M. (2017). Transfer Pricing and its Effect on Financial Reporting: A Theoretical Analysis of Global Tax in Multinational Companies. International Business Management, 11(4), 921–928.
Tania, C., & Kurniawan, B. (2019). Pajak, Tunneling Incentive Dan Mekanisme Bonus Pada Keputusan Transfer Pricing. Jurnal Technobiz, 3(6), 37–41. https://doi.org/10.30742/equilibrium.v14i1.412
Wareza, M. (2019). Disebut Terlibat Transfer Pricing Adaro, Siapa Coaltrade? CNBC Indonesia.
Widyari, N. Y. A., & Rasmini, N. K. (2019). Pengaruh Kualitas Audit, Size, Leverage, dan Kepemilikan Keluarga pada Agresivitas Pajak. E-Jurnal Akuntansi, 27, 388. https://doi.org/10.24843/eja.2019.v27.i01.p15
Yuhertina, I., Setyaningrum, R. M., Hastuti, S., & Sundari, S. (2016). Etika, Organisasi dan Kepatuhan Wajib Pajak. Jurnal Akuntansi Multiparadigma, 7(1), 68–74. https://doi.org/10.18202/jamal.2016.04.7012
Published
2023-05-23
How to Cite
Erawati, N., & fidiana, fidiana. (2023). Transfer Pricing Decision Based on Tax Expenses, Tunneling Incentives, Bonus, and Audit Quality. Global Journal of Accounting, 9(1), 1-10. Retrieved from http://gja.unilag.edu.ng/article/view/1690
Section
Articles
