Transfer pricing: the role of tax income and tunneling incentive / Husnizam Hosin and Vidiyanna Rizal Putri
The purpose for this investigation is to examine the impact of income tax, bonus mechanism, motivating force burrowing to tunneling incentive. The sample choice utilizing purposive examining technique and examined 23 manufacturing companies recorded in Indonesian Stock Exchange (IDX). The samples ar...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
UiTM Cawangan Johor
2021
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/109214/1/109214.pdf https://ir.uitm.edu.my/id/eprint/109214/ |
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| Summary: | The purpose for this investigation is to examine the impact of income tax, bonus mechanism, motivating force burrowing to tunneling incentive. The sample choice utilizing purposive examining technique and examined 23 manufacturing companies recorded in Indonesian Stock Exchange (IDX). The samples are chosen by using purposive sampling method and the companies chosen are the among top 30 companies LQ 30 Index in Indonesia Stock Exchange. The information are obtained from optional information of yearly report of fundamental and manufacturing companies recorded in Indonesia Stock Exchange from 2012-2016. The investigation method utilizing in this exploration is binary logistic regression analysis. There result of this investigation demonstrates that the income tax is significant and noteworthy to the transfer pricing, tunneling incentives powerful and critical to transfer pricing, while the bonus mechanism does not influence the transfer pricing. Keywords: transfer pricing, tax planning, tunneling incentive, bonus mechanism and IDX |
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