The Impact of Tax, Tunneling Incentive, and Debt Covenant on Transfer Pricing in Mining Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2022 Period
Dampak Pajak, Tunneling Incentive, dan Debt Covenant terhadap Transfer Pricing pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022
DOI:
https://doi.org/10.21070/ups.4388Keywords:
Tax, Tunneling Incentive, Debt Covenant, Transfer PricingAbstract
Transfer Pricing phenomenon occurs due to management motivation to avoid tax rates or other opportunistic behavior, especially to transfer wealth between related parties. This study aims to determine how the impact of Tax, Tunneling Incentive, and Debt Covenant on Transfer Pricing in mining sector companies listed on the IDX. This research uses quantitative methods. The object of research was carried out with a random population and sample (purposive sampling), namely 15 mining sector companies listed on the IDX for the 2019-2022 period. The type of data used in this study is secondary which is taken from the company's financial statements for the 2019-2022 period. The data analysis technique uses the panel data regression method with a fixed effect model approach using the Eviews 12 program. The results of this study indicate that partially the Tax, Tunneling Incentive, and Debt Covenant variables have a significant effect on Transfer Pricing.
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