PENGARUH PAJAK, TUNNELING INCENTIVE, GOOD CORPORATE GOVERNANCE DAN MEKANISME BONUS TERHADAP TRANSFER PRICING (Studi Kasus pada Perusahaan Pertambangan yang Tercatat di BEI Periode 2014-2017)

Abstract

Transfer Pricing is the determination of prices relating to the delivery of goods, services between companies that have a special relationship that is carried out by manipulating prices to reduce artificial profits, so as if the company loses to avoid taxes or duties in a country. Therefore, this study aims to provide empirical evidence about the effects of tax, tunneling incentive, and good corporate governance and the bonus mechanism for transfer pricing to mining companies listed on the Indonesia Stock Exchange. The research period used is 4 (four) years, namely 2014 until 2017. The data used is secondary data. Sample selection using purposive sampling method and obtained 14 companies, with 4 years of observation. So that the total sample studied was 56 data. The analytical method used is multiple linear analysis. The results of the study show that tax has a effect while the tunneling incentive and bonus mechanism have a not effect on transfer pricing. While good corporate governance has a effect on transfer pricing.

Keywords: Transfer Pricing, Tax, Tunneling Incentive, GCG, Bonus Mechanisms.