Pengaruh Beban Pajak dan Mekanisme Bonus Terhadap Praktik Transfer Pricing Dengan Audit Eksternal Sebagai Variabel Moderasi
DOI:
https://doi.org/10.61231/7wdxrg78Keywords:
Tax Burden, Bonus Mechanism, External Audit, Transfer Pricing, Energy SectorAbstract
Transfer pricing is an important issue in international taxation due to its association with pprofit shiffting and potentional reduction in state reveneue. This study aims to is an important exsamine the effect of tax burden and bonus mechanisms on transfer pricing practices, with excternal audit as a moderating variabel, in energy sector companies listed on the indonesia stock exchange during 2021-2025. This study employs a quantitative associative approach using 28 companies selected through purposive sampling, resulting in 140 firm-year observations. Data were analyzed using panel data regression and moderated regression analysis (MRA) with eviews 12. The results show that tax burden has a positive and significant effect on transfer pricing practices, while bonus mechanisms have no significant effect. External audit strengthens the relationshio between bonus mechanisms and transfer pricing practices but does not moderated the relationship between bonus mechanisms and transfer pricing practices. These findings indicate that external audits play an important role in overseeing transfer pricing practices, particularly in relation to tax burden
References
Andreani. (2022). Pengaruh Kualitas Audit, Firm Size, Tax Dan Mekanisme Bonus Terhadap Transfer Pricing. Ilmu Manajemen Methonomix, 5(1), 31–48.
Aprilyanti. (2022). Pengaruh Beban Pajak, Kepemilikan Asing, Dan Mekanisme Bonus Terhadap Keputusan Melakukan Transfer Pricing. Universitas Buddhi Dharma, 5(2), 593–607.
Baharuddin. (2024). Perpajakan Transfer Pricing Teori & Aplikasi (Putranto (Ed.)). Widina Media Utama.
Bisnis.Com. (2025). Bpk Persoalkan Transaksi Produk Kilang Pertamina Bengkak Rp10 Triliun. Bisnis.Com. Https://Ekonomi.Bisnis.Com/Read/20250528/44/1880714/Bpk-Persoalkan-Transaksi-Produk-Kilang-Pertamina-Bengkak-Rp10-Triliun
Darmansyah. (2022). Strategi Perusahaan Dalam Penghematan Pajak. Capacitarea, Jurnal Pengabdian Kepada Masyarakat Universitas Pancasila, 2(1), 8–14. Https://Doi.Org/Https://Doi.Org/10.30874/Capacitarea.2022.1
Inaya & Darmansyah. (2025). Tax Avoidance In The Energy Sector: The Impact Of Transfer Pricing, Firm Size, And Inventory Intensity. Indonesian Financial Review, 5(1), 153–177. Https://Doi.Org/10.55538/Ifr.V5i1.58
Isnain Et.Al. (2022). Pengaruh Tunneling Incentive, Mekanisme Bonus, Beban Pajak Dan Laverage Terhadap Keputusan Perusahaan Melakukan Transfer Pricing. Akuntansi, 1(4), 39–55. Https://Doi.Org/10.55606/Jurnalrisetilmuakuntansi.V1i4.110
Kementrian Esdm. (2024). Tembus Rp300,3 Triliun, Pnbp Sektor Esdm Di 2023 Lampaui Target. Https://Www.Esdm.Go.Id/Id/Media-Center/Arsip-Berita/Tembus-Rp3003-Triliun-Pnbp-Sektor-Esdm-Di-2023-Lampaui-Target
Komarudin Et Al. (2023). The Effect Of Taxes And Bonus Mechanisms In Moderating Profitability On Transfer Pricing. Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi, 7(1). Https://Doi.Org/10.36555/Jasa.V7i1.2114
Melinda Dan Mulyadi. (2024). Pengaruh Beban Pajak, Mekanisme Bonus Dan Kualitas Audit Terhadap Keputusan Transfer Pricing. In: Proceeding National Conference Business, Management, And Accounting (Ncbma), 256–280.
Muhamad Adam. (2025). Pengaruh Beban Pajak, Profitabilitas Dan Ukuran Perusahaan Terhadap Transferpricing Dimoderasi Oleh Mekanisme Bonus. Jurnal Ilmiah Mea (Manajemen, Ekonomi, Dan Akuntansi), 9(1), 933.
Muhammad Adam. (2025). Profitabilitas Dan Ukuran Perusahaan Terhadap Transferpricing Dimoderasi Oleh Mekanisme Bonus. Ilmiah Mea (Manajemen, Ekonomi, Dan Akuntansi), 9(1), 933.
Nurul. (2024). Pengaruh Beban Pajak Profitabilitas Dan Leverage Terhadap Keputusan Transfer Pricing Dengan Mekanisme Bonus Sebagai Variabel Intervening. Jurnal Bisnis Dan Ekonomi, 2(3), 390–419. Https://Doi.Org/Https://Doi.Org/10.61597/Jbe-Ogzrp.V2i3.49
Ridha. (2023). Pengaruh Beban Pajak, Tunneling Incentive, Mekanisme Bonus Terhadap Keputusan Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Sektor Consumer Cyclicals Periode 2019-2021). Akuntansi Malikussaleh, 2(3). Https://Doi.Org/10.29103/Jam.V%Vi%I.10939
Sinta. (2023). Kualitas Audit, Leverage Dan Beban Pajak Terhadap Transfer Price Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Periode Tahun 2019 -2022. Prosiding Seminar Nasional Unimus, 6.
Subroto. (2024). Kumpulan Teori Akuntansi (Yunianto (Ed.)). Yayasan Prima Agus Teknik.
Sulistiani. (2023). Audit Internal Dan Good University Governance Dalam Bingkai Teori Agensi Islam (Novia Solichah (Ed.)). Uin Maliki Press(Anggota Ikapi & Appti).
Tpa Global. (2025). Brazil’s Carf Upholds Federal Revenue’s Transfer Pricing Approach In Shell Case. Https://Tpa-Global.Com/2025/01/27/Brazil-Carf-Transfer-Pricing-Shell-Case/
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Ni Wayan Nuriani, R. Ayu Ida Aryani, Layali Ihyani
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
