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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: Hosin, Husnizam, Putri, Vidiyanna Rizal
Format: Article
Language:English
Published: UiTM Cawangan Johor 2021
Subjects:
Capital. Capitalism
Revenue. Taxation. Internal revenue
Direct taxation
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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spelling my.uitm.ir.1092142025-01-31T23:57:11Z https://ir.uitm.edu.my/id/eprint/109214/ Transfer pricing: the role of tax income and tunneling incentive / Husnizam Hosin and Vidiyanna Rizal Putri iij Hosin, Husnizam Putri, Vidiyanna Rizal Capital. Capitalism Revenue. Taxation. Internal revenue Direct taxation 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 UiTM Cawangan Johor 2021 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/109214/1/109214.pdf Transfer pricing: the role of tax income and tunneling incentive / Husnizam Hosin and Vidiyanna Rizal Putri. (2021) Insight Journal (IJ) <https://ir.uitm.edu.my/view/publication/Insight_Journal_=28IJ=29/>, 8. pp. 138-153. ISSN 2600-8564
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Capital. Capitalism
Revenue. Taxation. Internal revenue
Direct taxation
spellingShingle Capital. Capitalism
Revenue. Taxation. Internal revenue
Direct taxation
Hosin, Husnizam
Putri, Vidiyanna Rizal
Transfer pricing: the role of tax income and tunneling incentive / Husnizam Hosin and Vidiyanna Rizal Putri
description 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
format Article
author Hosin, Husnizam
Putri, Vidiyanna Rizal
author_facet Hosin, Husnizam
Putri, Vidiyanna Rizal
author_sort Hosin, Husnizam
title Transfer pricing: the role of tax income and tunneling incentive / Husnizam Hosin and Vidiyanna Rizal Putri
title_short Transfer pricing: the role of tax income and tunneling incentive / Husnizam Hosin and Vidiyanna Rizal Putri
title_full Transfer pricing: the role of tax income and tunneling incentive / Husnizam Hosin and Vidiyanna Rizal Putri
title_fullStr Transfer pricing: the role of tax income and tunneling incentive / Husnizam Hosin and Vidiyanna Rizal Putri
title_full_unstemmed Transfer pricing: the role of tax income and tunneling incentive / Husnizam Hosin and Vidiyanna Rizal Putri
title_sort transfer pricing: the role of tax income and tunneling incentive / husnizam hosin and vidiyanna rizal putri
publisher UiTM Cawangan Johor
publishDate 2021
url https://ir.uitm.edu.my/id/eprint/109214/1/109214.pdf
https://ir.uitm.edu.my/id/eprint/109214/
_version_ 1823097884389670912
score 13.235362

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