Corporate Governance, Bonus Mechanism and Tunneling Incentives' Influence on Transfer Pricing Strategies

Lingga, Ita Salsalina and Debbianita, Debbianita and Wijaya, I Nyoman Agus and Saputra, Clairine Angelica Riona (2022) Corporate Governance, Bonus Mechanism and Tunneling Incentives' Influence on Transfer Pricing Strategies. Jurnal Ilmiah Manajemen, Ekonomi, dan Akuntansi, 6 (3). pp. 1356-1379. ISSN 2621-5306

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Abstract

This study aims to analyze the effect of” corporate governance, bonus mechanisms, and tunneling incentive “on transfer pricing.” The sample of this study consists of “manufacturing sector companies listed on the Stock Exchange” between 2015 and 2019 that have submitted a complete financial report during the observation period. The data analysis technique used is multiple linear regression. Based on the results of hypothesis testing, it can be concluded that corporate governance, bonus mechanisms, and tunneling incentives have significant effect on transfer pricing.

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Email Author Lingga, Ita Salsalina UNSPECIFIED UNSPECIFIED Author Debbianita, Debbianita UNSPECIFIED UNSPECIFIED Author Wijaya, I Nyoman Agus UNSPECIFIED UNSPECIFIED Author Saputra, Clairine Angelica Riona UNSPECIFIED UNSPECIFIED
Uncontrolled Keywords:	Corporate Governance; Bonus Mechanism; Tunneling Incentive; Transfer Pricing
Subjects:	H Social Sciences > HG Finance
Depositing User:	Perpustakaan Maranatha
Date Deposited:	06 Jun 2025 18:06
Last Modified:	06 Jun 2025 18:08
URI:	http://repository.maranatha.edu/id/eprint/34615

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