PENGARUH TUNNELING INCENTIVE, INTANGIBLE ASSET, DEBT COVENANT, DAN MECHANISM BONUS TERHADAP TRANSFER PRICING DENGAN TAX MINIMIZATION SEBAGAI VARIABEL MODERASI

Abstract

This research aims to test Tax minimization as a moderation on the effects of tunneling incentives, Intangible Assets, debt convenants, and bonus mechanisms. The population of this research is mining sector manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. Determining the sample in this research used the purposive sampling method. The number of samples used was 14 companies with 42 research units. The data analysis method uses data regression analysis, panel with the help of Eviews 12. The research results show that Tunneling Incentives have a significant positive effect on Transfer Pricing, Intangible Assets have a significant negative effect on Transfer Pricing, the bonus mechanism has no significant effect on Transfer Pricing, and debt convenants have no effect significant impact on Transfer Pricing. Tax minimization is able to moderate the relationship between Tunneling Incentives and Debt Covenants on Transfer Pricing, while Tax minimization is not able to moderate Intangible Assets and bonus mechanisms.