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)

Atwal Arifin(1*), Africo Al-Dua Saputra(2), Heppy Purbasari(3)

(1) Universitas Muhammadiyah Surakarta
(2) Department of Accounting, Faculty of Economics and Business, Universitas Muhamamdiyah Surakarta
(3) Department of Accounting, Faculty of Economics and Business, Universitas Muhamamdiyah Surakarta
(*) Corresponding Author

Abstract

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.

Full Text:

PDF

References

Hidayat, WastamWahyu, WidiWinarso, dan Devi HendrawanPengaruhPajakdan Tunneling Incentive TerhadapKeputusan Transfer Pricing Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2012-2017. JurnalIlmiahAkuntansidanManajemen (JIAM) Vol.15, No.1, Mei 2019 ISSN 0216-7832.

Kiswanto, Nancy dan Anna PurwaningsihPengaruhPajak, KepemilikanAsing, danUkuranPerusahaanTerhadap Transfer Pricing Pada Perusahaan Manufaktur di BEI Tahun 2010-2013.

Annisa, Nuralifmida Ayu dan Lulus Kurniasih. 2012. Pengaruh Corporate Governance terhadap Tax Avoidance.Jurnal Akuntansi dan Auditing. Vol. 8 No.2: 95-189.

Ariyanti, Fika. 2016. 2.000 Perusahaan Asing Gelapkan Pajak Selama 10 Tahun.Liputan 6 diakses melalui http:// www.liputan6.com pada 27 Agustus 2018.

Marfuah dan Andri Puren Noor Azizah. 2014. Pengaruh Pajak, Tunneling, dan Exchange Rate pada Keputusan Transfer Pricing Perusahaan. Jurnal Akuntansi dan Auditing Indonesia. Vol. 18 No. 2.

Noviastika, Dwi,Yuniadi Mayowan, dan Suhartini Karjo. 2016. Pengaruh Pajak, Tunneling incentive, dan Good corporate governance (GCG) terhadap Indikasi Melakukan Transfer pricing pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia(Studi pada Bursa Efek Indonesia yang Berkaitan dengan Perusahaan Asing).Jurnal Perpajakan, 8(1): 1-9.

Pujiningsih, Andiany Indra. 2011. Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, Praktik Corporate Governance dan Kompensasi Bonus terhadap Manajemen Laba (Studi Empiris padaPerusahaan Manufaktur yang Terdaftar di BEI Tahun 2007-2009).Skripsi. Universitas Diponegoro, Semarang.

Sutedi, Adrian. 2012. Good corporate governance. Jakarta: Sinar Grafika.

Tiwa, Evan Maxentia, David P. E. Saerang, dan Victorina Z. Tirayoh. Pengaruh Pajak dan Kepemilikan Asing terhadap Penerapan Transfer pricing pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2015.

Jurnal EMBA. Vol. 5 No.2.

https://news.ddtc.co.id/memahami-konsep-dasar-transfer-pricing-9394

Rafiga, Thesa. Pengaruh Pajak, Mekanisme Bonus, Ukuran Perusahaan, Kepemilikan Asing, dan Tunneling Incentive Terhadap Transfer Pricing. JOM Fekon Vol. 4 No. 1 (Februari) 2017

Deanti, LaksmitaRachmah. Pengaruh Pajak, Intangible Assets, Leverage, Profitabilitas, dan Tunneling Incentive Terhadap Keputusan Perusahaan Multinasional Indonesia .

Belkaoui, Ahmed Riahi. 2001. Teori Akuntansi. Edisi Pertama. Jakarta: Salemba Empat.

Cecchini, Mark, Robert Leitch, and Caroline Strobel. 2013. Multinational Transfer pricing: a Transaction Cost and Resource based View. Elsevier. Journal of Accounting Literature 31-48.

Rachmat, Radhi Abdul Halim. Pajak, Mekanisme Bonus dan Transfer Pricing.

JURNAL PENDIDIKAN AKUNTANSI DAN KEUANGAN Vol. 7, No.

, Januari-Juni, 2019 : 21-30

Jurnal Perpajakan (JEJAK)| Vol. 8 No. 1 2016|perpajakan.studentjournal.ub.ac.id

Julaikah, Nurul, 2014. Hampir Semua Perusahaan Asing Akali Bayar Pajak. Majalah Merdeka diakses melaluihttp://www.merdeka.com pada 1 September 2018.

Nurhayati, Indah Dewi. 2013. Evaluasi atas Perlakuan Perpajakan terhadap Transaksi Transfer pricing pada Perusahaan Multinasional di Indonesia. Jurnal Manajemen dan Akuntansi. Vol. 2 No. 1.

Sunarto. 2002. Pengaruh Rasio Profitabilitas dan Leverage terhadap Return Saham Perusahaan Manufaktur di BEJ. Jurnal Mahasiswa Universitas Stikubank. Vol. 1 No. 1.

Sunyoto, Danang.2013.Analisis Laporan Keuangan Bisnis.Jakarta: Salemba Empat.

DOI: 10.23917/reaksi.v5i2.12404

Article Metrics

Abstract view(s): 1360 time(s)
PDF: 1541 time(s)

Refbacks

  • There are currently no refbacks.