How to cite this paper
Baroroh, N., Malik, S & Jati, K. (2021). The role of profitability in moderating the factors affecting transfer pricing.Accounting, 7(5), 1203-1210.
Refrences
Agana, J. A., Mohammed, A. K., & Zamore, S. (2018). International Transfer Pricing and Income Shifting in Developing Countries: Evidence from Ghana. International Journal of Emerging Markets, 8(1), 1–38.
Agregasi. (2015). Praktik Transfer Pricing Sebabkan Indonesia Rugi Rp100 T. https://economy.okezone.com/read/2015/09/16/20/1215476/praktik-transfer-pricing-sebabkan-indonesia-rugi-rp100-t (Diakses 10 Februari 2020).
Alfandia, N. S. (2018). Pajak dan Struktur Modal Perusahaan Manufaktur di Indonesia. Jurnal Berkala Akuntansi Dan Keuangan Indonesia, 3(1), 17–34.
Alino, N. U., & Lane, S. (2015). A Conceptual Model of the Effects of Taxation, Exchange Rate, and Regulations on the Transfer Pricing Behavior of Multinational Firm Managers. Journal of Comparative International Management, 18(1), 24–36.
Ang, J. S., Cole, R. A., & Lin, J. W. U. H. (2000). Agency Cost & Ownership Structure. The Journal of Finance, 55(1), 81–106.
Anisyah, F. (2018). Pengaruh Beban Pajak, Intangible Assets, Profitabilitas, Tunneling Incentive Dan Mekanisme Bonus Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur Yang Listing di BEI Periode 2014-2016). JOM Fekon, 1(1), 1–14.
Chan, K. H., Mo, P. L. L., & Tang, T. (2016). Tax Avoidance and Tunneling: Empirical Analysis from An Agency Perspective. Journal of International Accounting Research, 15(3), 49–66.
Ghozali, I. (2016). Aplikasi Analisis Multivariete dengan Program IBM SPSS 23 (Edisi 8). Semarang: Badan Penerbit Universitas Diponegoro.
Graham, J. R., Hanlon, M., Shevlin, T., & Shroff, N. (2017). Tax Rates and Corporate Decision-making. The Review of Financial Studies, 30(9), 1–48.
Hartati, W., Desmiyawati, & Julita. (2015). Tax Minimization, Tunneling Incentive dan Mekanisme Bonus terhadap Keputusan Transfer Pricing Seluruh Perusahaan yang Listing di Bursa Efek Indonesia. Jurnal SNA Medan.
Hidayat, W. W., Winarso, W., & Hendrawan, D. (2019). Pengaruh Pajak dan Tunneling Incentive Terhadap Keputusan Transfer Pricing Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2012-2017. Jurnal Ilmiah Akuntansi Dan Manajemen (JIAM), 15(1), 49-59.
Jafri, H. E., & Mustikasari, E. (2018). Pengaruh Perencaan Pajak, Tunnneling Incentive dan Aset Tidak Berwujud Terhadap Perilaku Transfer Pricing pada Perusahaan Manufaktur yang Memiliki Hubungan Istimewa yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016. Berkala Akuntansi Dan Keuangan Indonesia, 3(2), 63–77.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305–360.
Khasanah, I. (2015). Pengaruh Kompensasi Manajemen Eksekutif Terhadap Kinerja Keuangan Perusahaan. Jurnal Akuntansi UNESA, 20(1).
Lo, A. W. Y., Wong, R. M. K., & Firth, M. (2010). Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of The Transfer Pricing Behavior of Chinese-Listed Companies. Journal of the American Accounting Association, 32(2), 1–26.
Nuradila, R. F., & Wibowo, R. A. (2018). Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing. Journal of Islamic Finance and Accounting, 1(1), 63– 76.
Rachmat, R. A. H. (2019). Pajak, Mekanisme Bonus dan Transfer Pricing. Jurnal Pendidikan Akuntansi & Keuangan, 7(1), 21– 30.
Reinganum, J. F., & Wilde, L. L. (1985). Income Tax Compliance in A Principal-Agent Framework. Journal of Public Economics, 26, 1–18.
Richardson, G., Taylor, G., & Lanis, R. (2013). Determinants of Transfer Pricing Aggressiveness: Empirical Evidence from Australian Firms. Journal of Contemporary Accounting and Economics, 9, 136–150.
Saifudin, & Putri, L. S. (2018). Determinasi Pajak, Mekanisme Bonus, dan Tunneling Incentive terhadap Keputusan Transfer Pricing pada Emiten BEI. Jurnal Ekonomi Dan Bisnis, 2(1), 32–43.
Septiyani, R. P. P., Ramadhanti, W., & Sudibyo, Y. A. (2018). Some Factors That Affect Transfer Pricing Decision. SAR (Soedirman Accounting Review): Journal of Accounting and Business, 3(1), 21–38.
Sundari, B., & Susanti, Y. (2016). Transfer Pricing Practices: Empirical Evidence from Manufacturing Companies in Indonesia. Asia-Pacific Management Accounting Journal, 11(2), 25–39.
Susanti, A., & Firmansyah, A. (2018). Determinants of Transfer Pricing Decisions in Indonesia Manufacturing Companies. Jurnal Akuntansi & Auditing Indonesia, 22(2), 81–93.
Thomas, V. F. (2019). Dugaan Adaro Menghindari Pajak Mengingatkan pada Kasus Asian Agri. https://tirto.id/dugaan-adaro-menghindari-pajak-mengingatkan-pada-kasus-asian-agri-edHZ (Accessed February 11, 2020).
Utama, C. A. (2015). Penentu Besaran Transaksi Pihak Berelasi: Tata Kelola, Tingkat Pengungkapan, dan Struktur Kepemilikan. Jurnal Akuntansi Dan Keuangan Indonesia, 12(1), 37–54.
Watts, R. L., & Zimmerman, J. L. (1986). Positive Accounting Theory. Englewood Cliffs, New Jersey: Prentice Hall, Inc.
Agregasi. (2015). Praktik Transfer Pricing Sebabkan Indonesia Rugi Rp100 T. https://economy.okezone.com/read/2015/09/16/20/1215476/praktik-transfer-pricing-sebabkan-indonesia-rugi-rp100-t (Diakses 10 Februari 2020).
Alfandia, N. S. (2018). Pajak dan Struktur Modal Perusahaan Manufaktur di Indonesia. Jurnal Berkala Akuntansi Dan Keuangan Indonesia, 3(1), 17–34.
Alino, N. U., & Lane, S. (2015). A Conceptual Model of the Effects of Taxation, Exchange Rate, and Regulations on the Transfer Pricing Behavior of Multinational Firm Managers. Journal of Comparative International Management, 18(1), 24–36.
Ang, J. S., Cole, R. A., & Lin, J. W. U. H. (2000). Agency Cost & Ownership Structure. The Journal of Finance, 55(1), 81–106.
Anisyah, F. (2018). Pengaruh Beban Pajak, Intangible Assets, Profitabilitas, Tunneling Incentive Dan Mekanisme Bonus Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur Yang Listing di BEI Periode 2014-2016). JOM Fekon, 1(1), 1–14.
Chan, K. H., Mo, P. L. L., & Tang, T. (2016). Tax Avoidance and Tunneling: Empirical Analysis from An Agency Perspective. Journal of International Accounting Research, 15(3), 49–66.
Ghozali, I. (2016). Aplikasi Analisis Multivariete dengan Program IBM SPSS 23 (Edisi 8). Semarang: Badan Penerbit Universitas Diponegoro.
Graham, J. R., Hanlon, M., Shevlin, T., & Shroff, N. (2017). Tax Rates and Corporate Decision-making. The Review of Financial Studies, 30(9), 1–48.
Hartati, W., Desmiyawati, & Julita. (2015). Tax Minimization, Tunneling Incentive dan Mekanisme Bonus terhadap Keputusan Transfer Pricing Seluruh Perusahaan yang Listing di Bursa Efek Indonesia. Jurnal SNA Medan.
Hidayat, W. W., Winarso, W., & Hendrawan, D. (2019). Pengaruh Pajak dan Tunneling Incentive Terhadap Keputusan Transfer Pricing Pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2012-2017. Jurnal Ilmiah Akuntansi Dan Manajemen (JIAM), 15(1), 49-59.
Jafri, H. E., & Mustikasari, E. (2018). Pengaruh Perencaan Pajak, Tunnneling Incentive dan Aset Tidak Berwujud Terhadap Perilaku Transfer Pricing pada Perusahaan Manufaktur yang Memiliki Hubungan Istimewa yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016. Berkala Akuntansi Dan Keuangan Indonesia, 3(2), 63–77.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, 305–360.
Khasanah, I. (2015). Pengaruh Kompensasi Manajemen Eksekutif Terhadap Kinerja Keuangan Perusahaan. Jurnal Akuntansi UNESA, 20(1).
Lo, A. W. Y., Wong, R. M. K., & Firth, M. (2010). Tax, Financial Reporting, and Tunneling Incentives for Income Shifting: An Empirical Analysis of The Transfer Pricing Behavior of Chinese-Listed Companies. Journal of the American Accounting Association, 32(2), 1–26.
Nuradila, R. F., & Wibowo, R. A. (2018). Tax Minimization sebagai Pemoderasi Hubungan antara Tunneling Incentive, Bonus Mechanism dan Debt Convenant dengan Keputusan Transfer Pricing. Journal of Islamic Finance and Accounting, 1(1), 63– 76.
Rachmat, R. A. H. (2019). Pajak, Mekanisme Bonus dan Transfer Pricing. Jurnal Pendidikan Akuntansi & Keuangan, 7(1), 21– 30.
Reinganum, J. F., & Wilde, L. L. (1985). Income Tax Compliance in A Principal-Agent Framework. Journal of Public Economics, 26, 1–18.
Richardson, G., Taylor, G., & Lanis, R. (2013). Determinants of Transfer Pricing Aggressiveness: Empirical Evidence from Australian Firms. Journal of Contemporary Accounting and Economics, 9, 136–150.
Saifudin, & Putri, L. S. (2018). Determinasi Pajak, Mekanisme Bonus, dan Tunneling Incentive terhadap Keputusan Transfer Pricing pada Emiten BEI. Jurnal Ekonomi Dan Bisnis, 2(1), 32–43.
Septiyani, R. P. P., Ramadhanti, W., & Sudibyo, Y. A. (2018). Some Factors That Affect Transfer Pricing Decision. SAR (Soedirman Accounting Review): Journal of Accounting and Business, 3(1), 21–38.
Sundari, B., & Susanti, Y. (2016). Transfer Pricing Practices: Empirical Evidence from Manufacturing Companies in Indonesia. Asia-Pacific Management Accounting Journal, 11(2), 25–39.
Susanti, A., & Firmansyah, A. (2018). Determinants of Transfer Pricing Decisions in Indonesia Manufacturing Companies. Jurnal Akuntansi & Auditing Indonesia, 22(2), 81–93.
Thomas, V. F. (2019). Dugaan Adaro Menghindari Pajak Mengingatkan pada Kasus Asian Agri. https://tirto.id/dugaan-adaro-menghindari-pajak-mengingatkan-pada-kasus-asian-agri-edHZ (Accessed February 11, 2020).
Utama, C. A. (2015). Penentu Besaran Transaksi Pihak Berelasi: Tata Kelola, Tingkat Pengungkapan, dan Struktur Kepemilikan. Jurnal Akuntansi Dan Keuangan Indonesia, 12(1), 37–54.
Watts, R. L., & Zimmerman, J. L. (1986). Positive Accounting Theory. Englewood Cliffs, New Jersey: Prentice Hall, Inc.