Work

Pengaruh Tunneling Incentive Dan Intangible Assets Terhadap Transfer Pricing Dengan Tax Minimization Sebagai Variabel Moderasi

Year: 2025

Type: article

Abstract: The purpose of this research is to determine the effect of Tunneling Incentives and Intangible Assets on Transfer Pricing with Tax Minimization as a moderating variable. This study uses a sample of Non-Cyclical Consumer Sector Companies listed on the Indonesia Stock Exchange from 2019 to 2023. By utilizing financial statements and purposive sampling techniques, 9 companies were selected from a population of 125 in the Non-Cyclical Consumer Sector. A total of 45 data observations were obtained over five years. The analysis was conducted using Eviews version 13. The findings reveal that, although Tunneling Incentives no have affect transfer pricing, intangible assets have influence transfer pricing, tax minimization can moderate the effect of intangible assets, and tunneling incentives do not moderate transfer pricing.

Source: JURNAL AKUNTANSI BARELANG

DOI: 10.33884/jab.v9i2.9896

Authors: Riska Hanna, Fina Ratnasari

Institution: Universitas Pamulang

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Industry, innovation and infrastructure

Open Access status: diamond

OpenAlex ID: W4410619232

FWCI: 2.751

Cites:

Cited by: 1

Related to: 10