Authors:

Ni Putu Wanda Anggeliana Putri, I Gusti Ayu Made Asri Dwija Putri, I Ketut Budiartha, Gayatri Gayatri

Abstract:

“This study aims to obtain empirical evidence of the effect of taxes and bonus mechanisms on transfer pricing in Indonesia with Good Corporate Governance as a moderating variable. The research population is non-financial companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used is purposive sampling in order to obtain 450 observational data. The data analysis technique used is Moderate Regression Analysis (MRA). Based on the results of the analysis of tax variables and the bonus mechanism have a positive effect on transfer pricing. Good Corporate Governance is able to moderate the effect of taxes and bonus mechanisms on transfer pricing. Keywords: Transfer pricing; Tax; Bonus Mechanism; Good Corporate Governance.”

Keywords

Transfer pricing; Tax; Bonus Mechanism; Good Corporate Governance.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-82274

Published

2022-06-26

How To Cite

PUTRI, Ni Putu Wanda Anggeliana et al. Moderasi Good Corporate Governance terhadap Pengaruh Pajak dan Mekanisme Bonus pada Transfer Pricing di Indonesia.E-Jurnal Akuntansi, [S.l.], v. 32, n. 6, p. 1440-1451, june 2022. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-82274. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2022.v32.i06.p04.

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Issue

Vol 32 No 6 (2022)

Section

Articles

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