Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 1 (2025): Musytari: Neraca Manajemen, Akuntasi, dan Ekonomi, ISSN 3025-9495
Articles

HUBUNGAN KEPEMILIKAN ASING, TUNNELING INCENTIVE DAN INTANGIBLE ASSET TERHADAP TRANSFER PRICING

pdf
  • Beby Andrea Hatiradela,
  • Nera Marinda Machdar
Beby Andrea Hatiradela
Universitas Bhayangkara Jakarta Raya
Nera Marinda Machdar
Universitas Bhayangkara Jakarta Raya

Published 2025-12-14

Keywords

  • Firm Size, Tunneling Incentive, Intangible Assets, Transfer Pricing

How to Cite

HUBUNGAN KEPEMILIKAN ASING, TUNNELING INCENTIVE DAN INTANGIBLE ASSET TERHADAP TRANSFER PRICING. (2025). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(1), 2401-2500. https://cibjournal.com/index.php/musytari/article/view/3729

Abstract

This study aims to analyze the effect of foreign ownership, tunneling incentive, and intangible assets on transfer pricing. The results show that foreign ownership and tunneling incentive have a significant positive effect on transfer pricing, while intangible assets have no significant effect. Companies are advised to enhance the transparency of related-party transactions and strengthen internal governance to minimize the potential misuse of affiliated transactions. In addition, firms should support regulations that ensure transfer pricing practices are conducted fairly and in accordance with applicable tax provisions.

pdf

Downloads

Download data is not yet available.

References

  1. Adhika, F. N., & Wulandari, S. (2023). Pengaruh Beban Pajak, Mekanisme Bonus, Exchange Rate, dan Intangible Asset terhadap Keputusan Transfer Pricing. Ekonomis: Journal of Economics and Business, 7(1), 246. https://doi.org/10.33087/ekonomis.v7i1.900
  2. Al-Hasyim, A., Inayati, N., Kusbandiyah, A., & Pandansari, T. (2022). Pengaruh Transfer Pricing, Kepemilikan Asing, Dan Intensitas Modal. Akuntansi Dan Pajak, 23(2), 1–12.
  3. Alawiyah, N., Umdiana, N., & Suprihatin, N. S. (2024). Pengaruh Pajak, Debt Covenant dan Tunneling Incentive terhadap Keputusan perusahaan melakukan Transfer Pricing. “LAWSUIT” Jurnal Perpajakan, 3(1), 27–43. https://doi.org/10.30656/lawsuit.v3i1.1187
  4. Amanah, K., & Suyono, N. (2020). Pengaruh Profitabilitas, Mekanisme Bonus, Tunneling Incentive, dan Debt Covenant Terhadap Transfer Pricing dengan Tax Minimization sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur yang memiliki Hubungan Istimewa yangaterdaftar di BEIa P. Journal Of Economic, 2(1), 1–13.
  5. Azzuhriyyah, A. A., & Kurnia, K. (2023). Pengaruh Tunneling Incentive, Intangible Asset, dan Debt Covenant Terhadap Keputusan Transfer Pricing Dengan Tax Minimization Sebagai Variabel Moderasi. Jurnal Ilmiah Ekonomi Dan Bisnis, 11(1), 63–72.
  6. Bakara, A., & Machdar, N. (2025). Pengaruh Profitabilitas, Tax Haven, Tunneling Incentive dan Transfer Pricing Terhadap Tax Avoidance pada Sektor Energi. 01(04), 3089–0128.
  7. Budhiyanti, T., & Suryarini. (2024). Pengaruh Tax Expenses, Tax Haven Utilization, Foreign Ownership Dan Intangible Assets Terhadap Transfer Pricing. Jurnal Ilmiah Akuntansi Dan Keuangan (JIAKu), 3(3), 240–251. https://doi.org/10.24034/jiaku.v3i3.6401
  8. Fadilla & Henry. (2024). Pengaruh Exchange Rate , Intangible Aset , Tunneling Incentive , Dan Mekanisme Bonus Terhadap Transfer Pricing Pada Perusahaan. 5(2), 23–44.
  9. Fazhilla Roza Sabrina. (2022). Analisis Pengujian Kewajaran Dan Kelaziman Usaha Atas Transaksi Royalti Lisensi Pada Pt Abc. Trending: Jurnal Manajemen Dan Ekonomi, 1(1), 56–68. https://doi.org/10.30640/trending.v1i1.471
  10. Hutabarat, H., & Ardillah, K. (2022). Pengaruh Perencanaan Pajak, Mekanisme Bonus, dan Kepemilikan Asing terhadap Transfer Pricing. Jurnal Mahasiswa Institut Teknologi Dan Bisnis Kalbis, 8(3), 2936–2951.
  11. Lestari, K. A., & Azwar, N. (2025). Pengaruh Pajak, Exchange Rate, Intangible Asset, Dan TunnelingIncentive Terhadap Transfer Pricing(Studi Kasus Pada Perusahaan Subsektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020–2024). Jurnal Akuntansi Keuangan Dan Perpajakan, 2(1), 217–230. https://jurnal.globalscients.com/index.php/jakp/article/view/655
  12. Marito, S., & Putri, V. R. (2025). Keterkaitan Intangible Asset, Debt Contract Dan Exchange Rate Terhadap Transfer Pricing. Journal of Accounting, Management and Islamic Economics, 3(1), 69–80. https://doi.org/10.35384/jamie.v3i1.743
  13. Natasya & Kurnia. (n.d.). Pengaruh Laverage , Intangible Assets dan Kepemilikan Asing Terhadap Transfer Pricing.
  14. Novira, Anggun Suzan, L. A. (2020). Pengaruh Pajak, Intengible Assets, dan Mekanisme Bonus terhadap Keputusan Transfer Pricing (Perusahaan Pertambangan di BEI 2015-2018). Jornal of Applied Accounting and Taxation, 5(1), 17–23.
  15. Oktaviani, T., & Darma, S. S. (2025). Pengaruh Pajak, Kepemilikan Asing Dan Firm Size Terhadap Transfer Pricing. Realible Accounting Journal, 4(2), 173–189. https://doi.org/10.36352/raj.v4i2.931
  16. Putri, D. O., & Meirina, E. (2025). Pengaruh Pajak, Tunneling Incentive, Debt Covenant dan Intangible Asset Terhadap Keputusan Perusahaan Melakukan Transfer Pricing. The Journal of Business and Management Research, 8(1), 153–166. https://doi.org/10.55098/tjbmr.v8i1.115
  17. Restu, Y., & Ambarita, D. (2024). Pengaruh Pajak, Kepemilikan Asing, Dan Tunneling Incentive Terhadap Keputusan Transfer Pricing. Jurnal Nusa Akuntansi, 1(3), 1316–1340. https://doi.org/10.62237/jna.v1i3.127
  18. Rizqi, A. M., & Rusydi, M. K. (2023). Pengaruh Tax Expense, Intangible Asset, Dan Foreign Ownership Terhadap Indikasi Praktik Transfer Pricing Dengan Firm Size Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2016–2020). Telaah Ilmiah Akuntansi Dan Perpajakan, 1(1), 61–74. https://doi.org/10.21776/tiara.2023.1.1.3
  19. Setyorini, F., & Nurhayati, I. (2022). Pengaruh Pajak (Etr), Tunneling Incentive (Tnc), Mekanisme Bonus (Itrendlb) Dan Firm Size (Size) Terhadap Keputusan Transfer Pricing (Pada Perusahaan Manufaktur yang terdaftar di BEI periode 2017-2020). Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 13(1), 233–242.
  20. Siregar, I. G., AR, K., Rohmansyah, B., & Putri, A. M. (2025). Foreign Ownership As a Moderation Variable in Tax Heaven, Tax Minimization and Tunneling Incentive for Transfer Pricing. Dynamic Management Journal, 9(3), 670–690.
  21. Unasih, U., & Gunarto, R. I. (2025). Pengaruh Pajak , Mekanisme Bonus dan Tunneling Incentive Terhadap Transfer Pricing The Effect of Taxes , Bonus Mechanisms , and Tunneling Incentives on Transfer Pricing. JIIC: Jurnal Intelek Insan Cendekia, 2(7), 13816–13831.
  22. Zidane, B. M., & Purwatiningsih, P. (2025). Pengaruh Tarif Pajak Efektif, Ukuran Perusahaan dan Kepemilikan Asing terhadap Transfer Pricing. AKADEMIK: Jurnal Mahasiswa Humanis, 5(3), 1681–1690. https://doi.org/10.37481/jmh.v5i3.1638

Most read articles by the same author(s)

<< < 1 2 

Similar Articles

You may also start an advanced similarity search for this article.