Pengaruh beban pajak, mekanisme bonus, dan kualitas audit terhadap keputusan transfer pricing

Fitriyani, Melinda (2023) Pengaruh beban pajak, mekanisme bonus, dan kualitas audit terhadap keputusan transfer pricing. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tujuan dari penelitian ini yaitu untuk menguji pengaruh beban pajak, mekanisme bonus, dan kualitas audit terhadap keputusan transfer pricing. Penelitian ini memiliki periode pengamatan dari tahun 2015 hingga 2021. Sampel penelitian yang digunakan adalah perusahaan yang bergerak di sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode purposive sampling dengan jumlah observasi penelitian sebanyak 203 firm-year. Pengolahan data dilakukan dengan analisis regresi berganda. Penelitian ini memberikan hasil bahwa beban pajak berpengaruh negatif terhadap keputusan transfer pricing. Hal ini menunjukkan bahwa adanya beban pajak yang semakin kecil mengindikasikan semakin tingginya keputusan transfer pricing yang dibuat. Selain itu, penelitian ini juga mendapatkan hasil bahwa kualitas audit berpengaruh secara negatif terhadap keputusan transfer pricing, yang mana menunjukkan bahwa adanya kualitas audit yang baik memiliki tingkat keputusan transfer pricing yang lebih rendah. Namun, penelitian ini menemukan bahwa mekanisme bonus tidak memiliki pengaruh terhadap keputusan transfer pricing perusahaan. Hal ini menunjukkan bahwa besaran bonus tidak menjadi motif yang cukup untuk dipertimbangkan dalam perusahaan melakukan keputusan transfer pricing./The purpose of this research is to examine the impact of tax expense, bonus mechanism, and audit quality on transfer pricing decisions. The research covers the observation period from 2015 to 2021. The research sample consists of companies operating in the consumer goods sector listed on the Indonesia Stock Exchange. The research employs purposive sampling method with a total of 203 firm-year observations. Data processing is conducted using multiple regression analysis. The research findings indicate that tax expense has a negative influence on transfer pricing decisions. This suggests that a lower tax expense indicates higher transfer pricing decisions made by the companies. Additionally, the research also reveals that audit quality has a negative effect on transfer pricing decisions, indicating that good audit quality leads to lower transfer pricing decisions. However, the research finds no significant impact of the bonus mechanism on company's transfer pricing decisions. This implies that the magnitude of the bonus is not a sufficient motive to be considered when companies make transfer pricing decisions.

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