Transfer pricing in Indonesia: Do managers still utilize it as an effective strategy?
Nadifa Vicri Larasati · Dianwicaksih Arieftiara
International Journal of Research in Business and Social Science · 2023 · Vol. 12 / Issue 7 · 48-60
Publication metrics
External links open provider records or DOI searches. Provider counts are not combined. Mendeley readership measures saves, not citations.
Dimensions
Live provider badge. If unavailable, use the Dimensions link above.
Observed 21 Oct 2026, 07:22 UTC
Observed 21 Oct 2026 07:22 UTC
OpenAlex and Mendeley observations refresh on article visits, at most once per 24 hours. Unavailable data is not zero. Google Scholar opens a DOI search.
Citations received by this article, grouped by the year of the citing work. Crossref and OpenAlex lifetime totals remain separate in Publication metrics.
2017–2026 Annual history last updated:
Citations received
OpenAlex · year of the citing work
Hover over a year or focus the chart and use arrow keys to inspect values.
2017–2026 annual-history window. 2026 is year to date. Unknown years have gaps.
View data & coverage
2026 is incomplete. Within a successfully fetched ten-year window, omitted years mean zero. Years beyond a saved observation’s window remain unknown (—). Older citations are excluded, so this chart’s sum may differ from the OpenAlex lifetime total. The date above belongs to this annual history; an unsuccessful refresh keeps the previous observation.
Abstract
This research aims to find out and analyze the effect of the bonus mechanism, tunneling incentive, and exchange rate on company decisions to perform transfer pricing practices in 35 manufacturing and mining sector companies listed on the Indonesia Stock Exchange for the 2018–2020 period. The population of this research is used in the manufacturing and mining sectors listed on the Indonesia Stock Exchange (IDX). This research is a type of quantitative research using secondary data in the form of the company’s annual report and financial statement. The Random Effect Model (REM) with panel data regression was used in this study using STATA version 16. Based on the test results and analysis, it can be concluded that the bonus mechanism has a significant positive effect on transfer pricing, the exchange rate has a significant negative effect on transfer pricing, and the tunneling incentive has no effect on transfer pricing.
Keywords: {'name': 'Bonus Mechanism, Tunneling Incentive, Exchange Rate, Transfer Pricing'}
Authors & affiliations
Nadifa Vicri Larasati
Affiliation not supplied
Dianwicaksih Arieftiara
Affiliation not supplied
Deposited references
Supplied references, not a list of publications citing this article.
No reference list supplied.