Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing | Nuradila | Journal of Islamic Finance and Accounting

Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing

Ratna Felix Nuradila(1*), Raden Arief Wibowo(2)
(1) Universitas Peradaban
(2) Universitas Peradaban
(*) Corresponding Author

Abstract

This research is purposed to determine the effect of tunneling incentive,
bonus mechanism and debt covenant to transfer pricing wich is
moderated by tax minimization on multinational firm’s listed at
Indonesian Stock Exchange in 2012-2014. The technique of this
analysis is multiple regression analysis, wich used 33 annual report
from secondary data with purposive sampling method. The result of
this research showed that variabel which are having a significant
impact to transfer pricing are tunneling incentive, debt covenant and
moderation of tax minimization to tunneling incentive.

Keywords: Transfer Pricing, Tunneling Incentive, Bonus Mechanism, Debt Covenant, Tax Minimization


JEL Classification: H25, H71, M1

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