The purpose of this study is to determine whether tunneling incentive, bonus mechanism, company size and profitability have an influence on transfer pricing. This research uses secondary data using non-probability sampling method. In this study, the sample amounted to 216 manufacturing companies listed on the Indonesia Stock Exchange during 2018-2021. The data analysis method used in this research is logistic regression analysis using SPSS 25. The results of this study indicate that tunneling incentive and company size have a significant influence on transfer pricing. However, bonus mechanism and profitability have no influence on transfer pricing.
CITATION STYLE
Fadilla, N., & Budiantara, M. (2023). Pengaruh Tunneling Incentive, Mekanisme Bonus, Ukuran Perusahaan dan Profitabilitas terhadap Transfer Pricing. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 6(2), 3921–3931. https://doi.org/10.47467/alkharaj.v6i2.5421
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