The impact of income tax and bonus mechanism toward income shifting with transfer pricing decisions in consumer goods companies listed on Indonesia Stocks Exchange

Wen, Catherine (2021) The impact of income tax and bonus mechanism toward income shifting with transfer pricing decisions in consumer goods companies listed on Indonesia Stocks Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Transfer pricing is the price of goods, services or intangible assets 3 which are transferred between divisions within a company or within that company have a special relationship or a multinational corporation. The main purpose of transfer pricing is to evaluate and measure financial performance of a company, but often also transfer pricing used by multinational corporations to minimize the amount of its tax paid through engineering prices transferred between divisions. This study aims to analyze the impact of transfer pricing, profitability, and liquidity towards tax avoidance. The population of this study is consumer goods companies that listed in Indonesia Stock Exchange for the period 2017-2020 which in total 66 companies. The sample of this study is collected through purposive sampling and resulted into 25 companies that meet the criteria of this study. Thus, the total research data during the observation period from 2017-2020 is 100 samples. For the data analysis method, this study used some double linear. regression analysis and hypothesis test. The result of this research shows that the Taxes has an impact on transfer pricing decisions in consumer goods sector listed on the IDX in 2017-2020 which is shown by the significant influence towards Income shifting with Transfer Pricing as the Income Tax. All of the independent variables have a significant influence toward Transfer Pricing simultaneously./ Transfer pricing adalah harga barang, jasa atau aset tidak berwujud 3 yang ditransfer antara divisi dalam perusahaan atau di dalam perusahaan tersebut memiliki hubungan khusus atau perusahaan multinasional. Tujuan utama dari transfer pricing adalah untuk mengevaluasi dan mengukur kinerja keuangan perusahaan, tetapi sering juga mentransfer harga yang digunakan oleh perusahaan multinasional untuk meminimalkan jumlah pajak yang dibayarkan melalui harga teknik yang ditransfer antar divisi. Peneltian ini bertujuan untuk menganalisis dampak transfer pricing, profitabilitas, dan likuiditas terhadap penghindaran pajak. Populasi penelitian ini adalah perusahaan barang konsumsi yang tercatat di Bursa Efek Indonesia periode 2017-2020 yang berjumlah 66 perusahaan. Sampel penelitian ini dikumpulkan melalui purposive sampling dan menghasilkan 25 perusahaan yang memenuhi kriteria penelitian ini. Dengan demikian, total data penelitian selama pengamatan periiod dari 2017-2020 adalah 100 sampel. Untuk metode analisis data, penelitian ini menggunakan beberapa linear ganda. analisis regresi dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa Pajak berdampak pada keputusan transfer pricing di sektor barang konsumsi yang tercantum di BEI pada 2017-2020 yang ditunjukkan oleh pengaruh signifikan terhadap pergeseran Pendapatan dengan Transfer Pricing sebagai tarif pajak penghasilan. Semua variabel independen memiliki pengaruh yang signifikan terhadap Transfer Pricing secara bersamaan.

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