Determinan Praktik Transfer Pricing dengan Firm Size Sebagai Pemoderasi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia

Lina Maulida, Agus Wahyudin

Abstract


The purpose of this study is to analyze the effect of debt covenant, tax minimization, and audit quality on transfer pricing practice with firm size as the moderating variable. Employing purposive sampling, as much as 21 mining companies listed on the IDX in 2017-2019 were available for the test of hypothesis . Moderated regression analysis was used for the test of hypothesis. The results showed that debt covenants have no significant effect on transfer pricing. Tax minimization and audit quality have negative effect on transfer pricing and audit quality. In addition, firm size does not significantly moderate the relationship between debt covenant and transfer pricing, but firm size can significantly moderate the relationship between tax minimization and transfer pricing and can also significantly moderate the relationship between audit quality and transfer pricing.


Keywords


Audit Quality, Debt Covenant, Firm Size, Tax Minimization, Transfer Pricing

Full Text:

PDF

References


Alino, N.U., and S. Lane. 2015. A Conceptual Model of the Effects of Taxation, Exchange Rate, and Regulations on the Transfer Pricing Behavior of Multinational Firm Managers By. Journal of Comparative International Management 18 (1): 24–36.

DeAngelo, L.E. 1981. Auditor Size and Audit Quality. Journal of Accounting and Economics 3 (3): 183–99.

Eksandy, A. 2017. Pengaruh Komisaris Independen, Komite Audit, Dan Kualitas Audit Terhadap Penghindaran Pajak (Tax Avoidance). Competitive 1 (1): 1-20.

Erawati, N., and Fidiana. 2020. Pengaruh Beban Pajak, Tunneling Incentive, Mekanisme Bonus, Kualitas Audit Terhadap Transfer Pricing. Jurnal Ilmu Dan Riset Akuntansi 9 (1): 1–25.

F, D.N., Y. Mayowan., and S. Karjo. 2016. Transfer Pricing Happen on the Company with High Profit Purpose and Using Tax Avoidance Become the a to Fulfil It . Ownership Stucture Is Also Affect Management to Transfer Wealth the Themeself or to Majority Stakeholder. The Company That Applying Good C. Jurnal Perpajakan (JEJAK) 8 (1): 1–9.

Hartati, W., Desmiyawati., and Julita. 2015. Tax Minimization, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing Seluruh Perusahaan Yang Listing Di Bursa Efek Indonesia. Universitas Riau, Indonesia.

Jafri, H.E., and E. Mustikasari. 2018. Pengaruh Perencaan Pajak, Tunneling Incentive dan Aset Tidak Berwujud Terhadap Perilaku Transfer Pricing Pada Perusahaan Manufaktur Yang Memiliki Hubungan Istimewa Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016. Berkala Akuntansi Dan Keuangan Indonesia 03 (02): 63–77.

Jensen, M., and W. Meckling. 1976. Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics 3 (4): 305–60.

Khairunisa, K., D.W. Hapsari., and W. Aminah. 2017. Kualitas Audit, Corporate Social Responsibility, dan Ukuran Perusahaan Terhadap Tax Avoidance. Jurnal Riset Akuntansi Kontemporer 9(1):39–46. doi: 10.23969/jrak.v9i1.366.

Mayantya, S. 2018. Pengaruh Tax Minimization, Mekanisme Bonus, Kepemilikan Asing, Exchange Rate, dan Kualitas Audit Terhadap Keputusan Transfer Pricing (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016). Skripsi. Universitas Islam Indonesia, Yogyakarta.

Melani, A., and B.Y. Tulus. 2019. Adaro Tersandung Kasus Dugaan Penggelapan Pajak USD 14 Juta Tiap Tahun Sejak 2009. Diakses pada 21 January 2021, dari https://www.merdeka.com/uang/adaro-tersandung-kasus-dugaan-penggelapan-pajak-usd-14-juta-tiap-tahun-sejak-2009.html.

Melani, T. 2016. Pengaruh Tax Minimization, Mekanisme Bonus, Tunneling Incentive dan Ukuran Perusahaan Terhadap Keputusan Melakukan Transfer Pricing. Skripsi. Universitas Islam Negeri Syarif Hidayatullah, Jakarta.

Merle, R., B. Al-gamrh., and T. Ahsan. 2019. Tax Havens and Transfer Pricing Intensity: Evidence from the French CAC 40 Listed Firms Tax Havens and Transfer Pricing Intensity: Evidence from the French CAC-40 Listed Firms. Cogent Business & Management 6 (1). doi: 10.1080/23311975.2019.1647918.

Mispiyanti. 2015. Pengaruh Pajak, Tunneling Incentive dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing. Jurnal Akuntansi & Investasi 16 (1): 62–73.

Nazihah, A., Azwardi., and L.L. Fuadah. 2019. The Effect Of Tax, Tunneling Incentive, Bonus Mechanisms, And Firm Size On The Effect Of Tax, Tunneling Incentive, Bonus Mechanisms, And Firm Size On Transfer Pricing (Indonesian Evidence). Journal of Accounting, Finance and Auditing Studies 5(1): 1–17. doi: 10.32602/jafas.2019.0.

Nugroho, L., B.R. Wicaksono., and W. Utami. 2018. Analysis of Taxes Payment, Audit Quality and Firm Size to The Transfer Pricing Policy in Manufacturing Firm in Indonesia Stock Exchange International Journal of Business Society Transfer Pricing In Manufacturing Firm In Indonesia Stock. International Journal of Business Society 2 (9): 83–93. doi: 10.30566/ijo-bs/2018.288.

Nuradila, R.F., and R.A. Wibowo. 2018. Tax Minimization Sebagai Pemoderasi Hubungan Antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant Dengan Keputusan Transfer Pricing. Journal of Islamic Finance and Accounting (JIFA) 1(1). doi: https://doi.org/10.22515/jifa.v1i1.1135.

Refgia, T., V. Ratnawati., and Rusli. 2017. 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). JOM Fekon 4 (1): 543–55.

Rosa, R., R. Andini., and K. Raharjo. 2017. Pengaruh Pajak, Tunneling Insentive, Mekanisme Bonus, Debt Covenant dan Good Corporate Gorvernance (GCG) Terhadap Transaksi Transfer Pricing (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013 – 2015). Universitas Pandanaran Semarang, Indonesia.

Sari, E.P., and A. Mubarok. 2018. Pengaruh Profitabilitas, Pajak, Dan Debt Covenant Terhadap Transfer Pricing (Studi Empiris Perusahaan Manufaktur Terdaftar Di BEI Tahun 2012-2016). Seminar Nasional I Universitas Pamulang, Indonesia.

Septiyani, R.P.P., W. Ramadhanti., and Y.A. Sudibyo. 2018. Some Factors That Affect Transfer Pricing Decision. Soedirman Accounting Review 3 (1): 21–38. doi: https://doi.org/10.20884/1.sar.2018.3.1.1158.

Simanjuntak, P. 2008. Pengaruh Time Budget Pressure Dan Resiko Kesalahan Terhadap Penurunan Kualitas Audit (Reduced Audit Qaulity) (Studi Empiris Pada Auditor Kap di Jakarta).

Sundari, B., and Y. Susanti. 2016. Transfer Pricing Practices: Empirical Evidence From Manufacturing Companies in Indonesia. Asia-Pacific Management Accounting Journal 11 (2): 25-39.

Susanti, A., and A. Firmansyah. 2018. Determinants of Transfer Pricing Decisions in Indonesia Manufacturing Companies. Jurnal Akuntansi Dan Auditing Indonesia 22 (2): 81–93. doi: https://doi.org/10.20885/jaai.vol22. iss2.art1.

Watts, R.L., and J.L. Zimmerman. 1990. Positive Accounting Theory: A Ten Year Perspective. Accounting Review 131–56.

Yulia, A., N. Hayati., and R.M. Daud. 2019. The Influence of Tax , Foreign Ownership and Company Size on the Application of Transfer Pricing in Manufacturing Companies Listed on IDX during 2013-2017. International Journal of Economics and Financial Issues 9 (3): 175–81. doi: https://doi.org/10.32479/ijefi.7640.

Yulianti, S., and S. Rachmawati. 2019. Tax Minimization Sebagai Pemoderasi Pada Pengaruh Tunnelling Incentive dan Debt Convenant Terhadap Ketetapan Transfer Pricing. Jurnal Akuntansi Berkelanjutan Indonesia 2 (2): 165–79. doi: http://dx.doi.org/10.32493/JABI.v2i2.y2019.p165-179.




DOI: https://doi.org/10.24167/jab.v18i2.3514

Bookmark and Share


Print ISSN : 1412-775X | online ISSN : 2541-5204 JAB Stats