Peranan Kepemilikan Asing Sebagai Pemoderasi Pengaruh Mekanisme Bonus dan Tunneling Incentive Terhadap Transfer Pricing Pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2017-2021

Abstract

This study aims to determine the role of foreign owners as coordinators of the impact of bonus and tunneling incentive mechanisms on transfer pricing in manufacturing companies listed on the Indonesian Stock Exchange (IDX). . The research period is five years from 2017 to 2021. The study population is manufacturing companies listed on the Indonesian Stock Exchange (IDX). The type of data used is secondary data and the data used is taken from financial reports of companies listed on his IDX. The sampling technique is a targeted sampling technique. Based on the sampling criteria for this study, there were 10 companies. The analytical method used is panel data regression analysis using E-Views 9.0 software. Research results show that bonus mechanisms have a positive impact on transfer pricing in part, while tunneling incentives have no impact on transfer pricing. At the same time, both variables affect transfer pricing. Foreign ownership as a moderating variable does not modulate the relationship between bonus mechanisms and transfer pricing tunnel incentives.