隧道交易在转让定价中的作用

IF 2.5 4区 管理学 Q2 BUSINESS, FINANCE
Moh. Ubaidillah
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引用次数: 0

摘要

转移定价是指企业将利润从高税率国家转移到低税率国家,以减少税负,实现企业利润最大化的一种行为。事实上,在跨国公司经营所在国的税收总额中,跨国公司收入的税收占税收总额的很大一部分。本研究的目的是确定盈利能力和税收对转让定价的影响,以隧道为调节变量。该研究使用了二手数据,因为许多制造业公司在2019-2022年在印尼证券交易所上市。样本选取采用目的抽样法,共选取40家制造企业。本研究采用SPSS工具进行线性回归分析。研究结果表明,盈利能力和税收对转让定价具有显著的正向影响。此外,隧道挖掘能够调节盈利能力和税收对转让定价的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Role of Tunneling in Doing Transfer Pricing
Transfer pricing practices carried out by companies by shifting profits from countries with high tax rates to countries with low tax rates, so as to minimize the tax burden in an effort to maximize company profits. In fact, tax revenue on income from multinational companies is a very significant part of tax revenues in the total tax revenues in the countries where these multinational companies operate. This study aims to determine the effect of profitability and taxes on transfer pricing with tunneling as a moderation variable. The study used secondary data as many manufacturing companies listed on the Indonesian Stock Exchange in 2019-2022. Sample selection using purposive sampling method which resulted in 40 manufacturing companies. This study used linear regression analysis with SPSS tools. The results of this study show that profitability and taxes have a significant positive effect on transfer pricing. Furthermore, tunneling is able to moderate the effect of profitability and taxes on transfer pricing.
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来源期刊
CiteScore
3.30
自引率
4.80%
发文量
25
期刊介绍: Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.
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