PENGARUH EFFECTIVE TAX RATE, NILAI TUKAR, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP HARGA TRANSFER

Abstract

Harga transfer merupakan kegiatan yang mampu mendatangkan keuntungan dan kerugian bagi perusahaan maupun pemerintah. Harga transfer termasuk kegiatan yang menguntungkan bagi perusahaan, sedangkan bagi pemerintah justru berpotensi mendatangkan kerugian negara. Oleh karena itu diperlukan sebuah studi yang mampu menjelaskan bagaimana mekanisme harga transfer agar dapat memberikan pemahaman yang lebih mendalam mengenai transaksi antar perusahaan dengan hubungan istimewa yang terletak di beberapa negara berbeda. Penelitian ini bertujuan untuk melihat pengaruh effective tax rate, nilai tukar, tunneling incentive, dan mekanisme bonus terhadap kebijakan harga transfer. Populasi penelitian menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling, sehingga didapatkan 22 sampel perusahaan manufaktur. Data diuji dengan regresi logistik. Hasil penelitian ini menunjukkan bahwa effective tax rate, nilai tukar, dan tunneling incentive berpengaruh terhadap keputusan harga transfer sedangkan mekanisme bonus tidak berpengaruh terhadap keputusan harga transfer.

Kata kunci: effective tax rate, nilai tukar, tunneling incentive, mekanisme bonus, harga transfer

Transfer prices are activities that can give benefits and losses for company or government. Transfer price is profitable activity for company, meanwhile it is very detrimental for the government. Therefore a study about how the transfer pricing mechanism is needed to provide a deeper understanding about  special  transactional  relationship  between  companies  in  different country. The purpose of this study is to analyze the effect of effective tax rate, exchange rates, tunneling incentive, and bonus mechanisms on transfer pricing. The population of this study uses manufacturing industry that listed on the Indonesia Stock Exchange during 2014-2017. The purposive sampling method is used to list 22 company’s samples from manufacturing industry. Data are tested using logistic regression. The results of this study indicate that effective tax rate, exchange rate, and tunneling incentive affect the transfer price meanwhile the bonus mechanism does not affect the transfer price.

Keywords: effective tax rate, exchange rate, tunneling incentive, bonus mechanism, transfer price.