Pengaruh Tax Minimization, Mekanisme Bonus dan Debt Covenant Terhadap Transfer Pricing

ABSTRACT

This study aims to examine and empirically prove the effect of Tax Minimization, Bonus Mechanisms, and Debt Covenants on Transfer Pricing. The population of this study consists of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. The sample selection method used in this study is purposive sampling. The total sample comprises 12 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange over a five-year observation period (2020–2024). The analytical tool used to test the hypotheses is EViews version 9. The data analysis methods include descriptive statistical analysis, panel data analysis, classical assumption tests, and hypothesis testing. The results of this study indicate that, simultaneously, tax minimization, bonus mechanisms, and debt covenants have a significant effect on transfer pricing. Partially, tax minimization has a significant effect on ttransfer pricing, while bonus mechanisms and debt covenants have no significant effect on transfer pricing.

Keyword : Tax Minimization, Bonus Mechanisms, Debt Convenant, Transfer Pricing

ABSTRAK

Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris pengaruh dari tax minimization, mekanisme bonus, dan debt convenant terhadap transfer pricing. Populasi dalam penelitian ini merupakan perusahaan perusahaan sektor consumer non-cylicals yang terdaftar di Bursa Efek Indonesia tahun 2020-2024. Metode pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah total sampel dalam penelitian ini adalah 12 perusahaan sektor consumer non-cylicals yang terdaftar di Bursa Efek Indonesia selama 5 tahun periode pengamatan (2020-2024). Alat analisis untuk menguji hipotesis adalah Eviews versi 9. Metode analisis data menggunakan analisis statistik deskriptif, uji data panel, uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa secara simultan tax minimization, mekanisme bonus, dan debt convenant berpengaruh signifikan terhadap transfer pricing. Sedangkan secara parsial tax minimization berpengaruh terhadap transfer pricing, mekanisme bonus tidak berpengaruh terhadap transfer pricing dan debt convenant tidak berpengaruh terhadap transfer pricing.

Kata Kunci : Tax Minimization, Mekanisme Bonus, Debt Covenant, Transfer Pricing