Pengaruh Pajak Dan Insentif Tunneling Terhadap Keputusan Transfer Pricing Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023

Authors

  • Deasy Femayona Devi Universitas Al-Khairiyah
  • Achmad Nasrullah Universitas Al-Khairiyah, Inodenisa
  • Sri Maryati Universitas Al-Khairiyah, Inodenisa

DOI:

https://doi.org/10.30742/equilibrium.v21i2.4879

Keywords:

Food and Beverage, Intensif Tunneling, Transfer Pricing

Abstract

The following is the new author guidelines and article templates of this research discusses the influence of taxes and tunneling incentives on transfer pricing decisions, where taxes are one of the sources of state revenue in Indonesia, but multinational companies misuse transfer pricing to manipulate taxes to countries with lower tax rates, and the greater the tunneling incentives, the more significant the unreasonable transfer pricing practices for the benefit of majority shareholders. One of the causes is the high ratio of related party receivables to the company's total receivables and the high tax burden. This study aims to determine whether taxes and tunneling incentives affect transfer pricing decisions.

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Published

2025-10-31

Issue

Vol. 21 No. 2 (2025): October

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