PENGARUH PAJAK, TUNNELING INSENTIVE, MEKANISME BONUS, DEBT COVENANT DAN GOOD CORPERATE GORVERNANCE (GCG) TERHADAP TRANSAKSI TRANSFER PRICING ( Studi pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013 – 2015 )

Abstract

Transfer pricing for tax authorities is an attemp by multinational companies to avoid
high tax expense. However, in deciding a companies use transfer pricing, it should also
consider about arm’s length principle and related parties. Along with the rise up of
globalization, the factor of transfer pricing is not only tax, but also other factors. And the aim
of this research is to test the influence of tax, tunneling incentive, bonus plan, debt covenant
and good corporate governance on transfer pricing.
Sample selection was using purposive sampling with final sample 34 from 129 manufacture
companies that listed at Indonesian Stock Exchange on 2013 – 2015. And the data was
prosessing with SPSS V.19.0. The result shows that debt covenant and good corporate
governance have an influence on transfer pricing. But the other variables didn’t influence on
transfer pricing.
Keywords : transfer pricing, tax, tunneling incentive, bonus plan, debt covenant, gcg.