TUNNELING INCENTIVE SEBAGAI PEMODERASI PENGARUH BEBAN PAJAK TANGGUHAN DAN DEBT COVENANT TERHADAP TRANSFER PRICING

Listya Apriyani Lipat  Koren; Baiq Fitri Arianti

doi:10.37478/als.v16i02.8641

Authors

Listya Apriyani Lipat Koren Universitas Pamulang
Baiq Fitri Arianti Universitas Pamulang

DOI:

https://doi.org/10.37478/als.v16i02.8641

Abstract

Transfer pricing has become a critical issue among tax practitioners, finance professionals, and academics in
structuring related-party transactions. This study aims to examine Tunneling Incentive as a moderator of the
effect of Deferred Tax Expense and Debt Covenant on Transfer Pricing in consumer non-cyclicals companies
for the 2021-2025 period, with a sample of 13 companies and 65 observations selected through purposive
sampling. Using a quantitative approach and Eviews 13 analysis with the Fixed Effect Model (FEM), the results
indicate that (1) partially, tunneling incentive is unable to moderate the relationship between deferred tax
expense on transfer pricing, (2) it significantly strengthens the effect of debt covenant on transfer pricing, and
(3) deferred tax expense, debt covenant, and the moderating variable simultaneously have a significant effect
on transfer pricing.

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Keywords:

Transfer Pricing, Deferred Tax Expense, Debt Covenant, Tunneling Incentive

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