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Determinants Of Transfer Pricing Decisions In Indonesia Manufacturing Companies

Author

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  • Anisa Susanti
  • Amrie Firmansyah

    (Polytechnic of State Finance STAN, Jakarta, Indonesia
    Polytechnic of State Finance STAN, Jakarta, Indonesia)

Abstract

This research aims to investigate tax expenses, tunneling, and bonus on transfer pricing decisions in Indonesia. The practice of transfer pricing as one form of tax avoidance may threaten state revenues. This research is quantitative research with multiple linear regression models with panel data. The samples used in this research are manufacturing companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data in the form of financial statements of companies listed on IDX from 2011 to 2015. The samples are selected using a purposive sampling method with the number of samples of 50 companies. The results suggest that tax expenses and tunneling are negatively associated with transfer pricing decisions while the bonus is not associated with transfer pricing decisions.

Suggested Citation

  • Anisa Susanti & Amrie Firmansyah, 2018. "Determinants Of Transfer Pricing Decisions In Indonesia Manufacturing Companies," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 22(2), pages 81-93, Desember.
    • Handle: RePEc:uii:jaaife:v:22:y:2018:i:2:p:81-93
    DOI: http://dx.doi.org/10.20885/jaai.vol22.iss2.art1
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    Cited by:

    1. Fulop , Renata, 2023. "Transfer Pricing: Growth of the Concept and Fiscal Regulations in Europe," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2023), Hybrid Conference, Dubrovnik, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Hybrid Conference, Dubrovnik, Croatia, 4-6 September, 2023, pages 341-352, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.

    More about this item

    Keywords

    tax avoidance; transfer pricing;

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