THE INFLUENCE OF TAX AVOIDANCE, TUNNELING INCENTIVES AND BONUS MECHANISM ON TRANSFER PRICING WITH LEVERAGE AS A MODERATION VARIABLE Erlin Zuliana

Abstrak

Purpose - This research aims to determine the effect of tax avoidance, tunneling incentives, and bonus mechanisms on P-ISSN transfer pricing with Leverage as a moderating variable in 2985-4873 manufacturing companies in the consumer goods industry Volume 03 No 01 2024 sector, which is listed on the Indonesia Stock Exchange in 20162021 Page: Design/methodology/approach - Purposive sampling was used 52-69 for sample selection, and 13 companies were selected for a total of 51 research data. Multiple linear regression and MRA were DOI: 10.61659/reaction.v3i1.183 used for analysis with SPSS version 25 software. Finding - The results of this study indicate that tax avoidance Received has a significant positive effect, and tunneling incentives and 29 April 2024 bonus mechanisms have a significant negative effect on transfer Revised pricing. Meanwhile, Leverage cannot weaken the impact of tax 25 May 2024 Accepted avoidance, tunneling incentives, and bonus mechanisms on 01 June 2024 transfer pricing. Originality - The originality of this research is to include a moderating variable, namely Leverage. Keyword - Tax Avoidance, Tunneling Incentive, Bonus Mechanism, Transfer Pricing, Leverage Paper Type – Research Paper Review of Accounting and Taxation (REACTION) is licensed under an Attribution-Share Alike 4.0 Internasional (CC BY-SA 4.0 Review of Accounting and Taxation 52 The