Tujuan dari penelitian ini adalah untuk mengetahui pengaruh tunneling incentive, mekanisme bonus, debt covenant dan aset tak berwujud terhadap keputusan transfer pricing yang dimoderasi oleh tax minimization. Penelitian ini terdiri dari 4 variabel independen, 1 variabel moderasi dan 1 variabel dependen. Variabel independen pertama yaitu tunneling incentive pada penelitian ini diproksikan dengan persentase kepemilikan saham asing terbesar. Variabel independen kedua yaitu mekanisme bonus yang diproksikan dengan indeks tren laba bersih. Variabel independen ketiga yaitu debt covenant yang diproksikan dengan debt to total assets. Variabel independen keempat yaitu aset tak berwujud diproksikan dengan pengeluaran penelitian dan pengembangan pada perusahaan. Pengeluaran penelitian dan pengembangan digunakan sebagai proksi aset tak berwujud 2 dengan alasan bahwa pengeluaran tersebut menandakan adanya kegiatan penelitian dan pengembangan yang nantinya diharapkan dapat diakui sebagai aset tak berwujud. Tax minimization sebagai variabel moderasi diproksikan dengan effective tax rate dan transfer pricing sebagai variabel dependen dalam penelitian ini diproksikan dengan nilai Related Party Transaction. KATA KUNCI : Aset Tak Berwujud, Debt Covenant, Mekanisme Bonus, Tax Minimization, Transfer Pricing, Tunneling Incentive

The purpose of this study was to determine the effect of tunneling incentive, bonus mechanism, debt covenant and intangible assets on transfer pricing decisions that are moderated by tax minimization. This study consisted of 4 independent variables, 1 moderating variable and 1 dependent variable. The first independent variable namely tunneling incentive in this study is proxied by the largest percentage of foreign share ownership. The second independent variable is the bonus mechanism that is proxied by the net profit trend index. The third independent variable is debt covenant which is proxied by debt to total assets. The fourth independent variable, which is intangible assets, is proxied by spending on research and development on the company. Research and development expenditure is used as a proxy for intangible assets on the grounds that these expenditures indicate the existence of research and development activities which are expected to be recognized as intangible assets. Tax minimization as a moderating variable is proxied by effective tax rate and transfer pricing as the dependent variable in this study that is proxied by the value of Related Party Transaction. KEYWORDS : Bonus Mechanism, Debt Covenant, Intangible Assets, Tax Minimization, Transfer Pricing, Tunneling Incentive.

Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal Baca Jurnal