PENGARUH MINIMALISASI PAJAK, MEKANISME BONUS KEPEMILIKAN ASING TERHADAP TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR MULTINASIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA

Juarsa Badri, Nidia Anggreni Das, Yosep Eka Putra

Abstract

Globalization in the field of economy and business has led to economic development that knows no boundaries between countries. Many transactions between companies are increasing, both between domestic and foreign companies. The flow of goods, services, capital (investment), and labor is easier and smoother between countries. This research was conducted with the aim of obtaining empirical evidence regarding the effect of tax minimization, foreign ownership, and the bonus mechanism on transfer pricing. This study used 12 samples of multinational manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Based on the test results, it is concluded that tax minimization partially affects transfer pricing while foreign ownership and the bonus mechanism have no effect on transfer pricing.

Keywords Tax Minimization; Foreign Ownership; Mekanisme Bonus; Transfer Pricing


Globalization in the economic and business fields has led to economic development that knows no boundaries between countries. Many transactions between companies are increasing, both between domestic and foreign companies. The flow of goods, services, capital (investment), and labor is easier and smoother between countries. This research was conducted with the aim of obtaining empirical evidence regarding the effect of tax minimization, foreign ownership, and bonuses on transfer pricing. This study used 12 samples of multinational manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Based on the test results, the following conclusions are obtained: First, the test results show that tax minimization (X1) partially affects transfer pricing (Y), this is evidenced by using the t test with a t value of 2.428 ? t table 2.042 with a significance of 0.022 ? 0.05. Second The test results show that partially foreign ownership (X2) has no effect on transfer pricing (Y). This is evidenced by using the t test with a t table value of 1.09898 t table 2.042 with a significance of 0.281 ? 0.05. Third. The test results show that the bonus (X3) partially has no effect on transfer pricing (Y), this is evidenced by using the t test with the t value 1.293 29 t table 2.042 with a significance of 0.206 ? 0.05.

Kata kunci : Minimalisasi pajak; mekanisme bonus; kepemilikan asing; dan transfer pricing

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DOI: https://doi.org/10.47896/ab.v2i1.328

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