PENGARUH BEBAN PAJAK, MEKANISME BONUS, DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2022-2024

Abstract

This study aims to analyze the effect of tax burden, bonus mechanisms, and tunneling incentives on transfer pricing in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study is based on agency theory, which explains the conflict of interest between principals and agents in decision-making, including corporate tax policies. The method used is a quantitative approach utilizing secondary data in the form of financial statements and company annual reports. The study population included 71 mining companies listed on the IDX, while the research sample was determined using a purposive sampling method and obtained 23 mining companies with a total of 69 observations. Data analysis was performed using panel data regression with the assistance of E-Views software. The results show that tax burden and bonus mechanisms have no effect on transfer pricing. This indicates that the Effective Tax Rate (ETR) and increased net profit as the basis for granting management bonuses do not encourage companies to engage in transfer pricing. Conversely, tunneling incentives do influence transfer pricing, indicating that the interests of controlling shareholders have the potential to encourage companies to engage in transfer pricing practices. Thus, this study concludes that tunneling incentives are the most influential factor in transfer pricing decisions in mining companies.