Mekanisme Bonus, Ukuran Perusahaan, dan Tunneling Incentive Terhadap Transfer Pricing

Andi Darmawati, Muslichah Muslichah


Transfer pricing is a company's policies to set transfer prices for subsidiaries and related parties that have a (special) relationship for a transaction on goods/services, intangible asset and other financial-related transactions.  The purpose of this study is to examine the effect of the bonus mechanism, firm size, and tunneling incentive on transfer pricing.  This research is a causal quantitative research.  The objects taken are basic and chemical industrial companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021.  The population taken is 79 and the sample taken is 10 companies using purposive sampling method.  The data taken form of secondary data (annual report) from the website (IDX).  The method of analysis in this study is multiple linear regression. In this study, the results show that the bonus mechanism has no effect on transfer pricing.  In contrast, company size and tunneling incentive have a negative effect on transfer pricing variables in the basic and chemical industry sectors.



Agency cost, Agency theory, Firm value, and Growth opportunity

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