Devy Maulida, Gita Desyana, Helisa Noviarty. "The Effect of Taxes, Debt Covenants and Tunneling Incentives on Transfer Pricing Decisions (Empirical Study of Mining Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX))" International Research Journal of Economics and Management Studies, Vol. 3, No. 9, pp. 51-56, 2024.
The aim of this study is to determine the impact of taxes, debt covenants, and tunneling incentives on transfer pricing. This research employs a quantitative method. Based on purposive sampling techniques, a sample of 6 companies was selected for the study period from 2016 to 2023 that met the criteria of this research, resulting in 48 data points. This data is obtained from financial reports issued on the official website of the Indonesia Stock Exchange, www.idx.co.id, and the official website of the company. Some analysis techniques used by the researchers are a test of panel data regression method, classical assumption tests, coefficient of determination (R²) test, partial test (T), and simultaneous test (F) with the aid of Eviews 13 software. Results of this study suggest that taxes do not affect transfer pricing; debt covenants have a positive effect on transfer pricing; the incentives to tunnel do not affect transfer pricing; and taxes, debt covenants, and tunneling incentives jointly affect transfer pricing.
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