Proceedings of the 1st International Conference on Social Environment Diversity (ICOSEND 2024)

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Transfer Pricing: Tax Haven and Tunneling Incentive Moderated by Tax Minimizations Case Study of Manufacturing Listed on the IDX in 2013-2023

Authors
Suyanto Suyanto1, *, Fuadhillah Kirana Putri1, Yhoga Heru Pratama1, Nurul Hayati Ayu Mulyani1, Putri Nia Safitri1, Gustana Amelia1
1Departement of Economics, Universitas Sarjanawiyata Tamansiswa, Yogyakarta, Indonesia
*Corresponding author. Email: iyant@ustjogja.ac.id
Corresponding Author
Suyanto Suyanto
Available Online 28 February 2025.
DOI
10.2991/978-2-38476-366-5_3How to use a DOI?
Keywords
Tax Haven; Tunneling Incentive Moderated; Tax Minimizations; Manufacturing Listed; IDX 2013-2023
Abstract

This study aims to investigate the influence of tax haven and incentive tunneling on transfer pricing with tax minimization as moderating variable. The population of this study consists of manufacture sector companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2023. The sample was selected using purposive sampling, with a total of 264 data proceed. The data analysis method includes Chow test, Hausman test, and Moderate Regression Analysis (MRA). The study indicates that both tax haven and tunneling incentive have positive influence on transfer pricing. The moderating variable tax minimization can strengthen the positive influence of tax haven on transfer pricing. The moderating variable tax minimization also can strengthen the positive influence of tunneling incentive on transfer pricing. The study has implication for the multinational company to optimize tax liabilities through efficient transfer pricing practices especially tunneling incentive. This study also has implication for the government in formulating better policies to address tax avoidance and unfair transfer pricing practices.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 1st International Conference on Social Environment Diversity (ICOSEND 2024)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
28 February 2025
ISBN
978-2-38476-366-5
ISSN
2352-5398
DOI
10.2991/978-2-38476-366-5_3How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Suyanto Suyanto
AU  - Fuadhillah Kirana Putri
AU  - Yhoga Heru Pratama
AU  - Nurul Hayati Ayu Mulyani
AU  - Putri Nia Safitri
AU  - Gustana Amelia
PY  - 2025
DA  - 2025/02/28
TI  - Transfer Pricing: Tax Haven and Tunneling Incentive Moderated by Tax Minimizations Case Study of Manufacturing Listed on the IDX in 2013-2023
BT  - Proceedings of the 1st International Conference on Social Environment Diversity (ICOSEND 2024)
PB  - Atlantis Press
SP  - 23
EP  - 35
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-366-5_3
DO  - 10.2991/978-2-38476-366-5_3
ID  - Suyanto2025
ER  -