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Reply from Dr. Suyanto Suyanto
2024.11.05 15:58:28
Thank you for the question Ms. Galuh Merdekawati
Answer: Tax minimization plays a role in Transfer Pricing in the study (Yulianti &
Rachmawati, 2019) stated that tax minimization successfully moderated tunneling
incentives and debt covenants on transfer pricing, while in other studies there were
inconsistent results. Where (Handayani, 2024)- (Pranatio & Sutrisno, 2024)- and
(Handayani, 2021) stated in their studies that tax minimization had no effect on
transfer pricing. While studies (Makhmudah & Djohar, 2023)- (Mardiana & Badjuri,
2023)- (Salsabila et al., 2023)- (Nuradila & Wibowo, 2018)- (D. K. Devi & Suryarini,
2020)- and (Marfuah et al., 2021) show that tax minimization has an effect on
transfer pricing. Companies do transfer pricing for two reasons. The first reason is to
maximize corporate profits without reducing taxes. While the second reason is to
reduce the tax burden by directing the income or profits of subsidiaries to the parent
company and affiliates. Therefore, the purpose of this study is to test tax
minimization in moderating between tax havens, tunneling incentives on transfer
pricing. And for the phenomenon gap one of which is PT Adaro. PT ADARO with its
subsidiary Coaltrade Service International Pte, Ltd in Singapore is indicated to divert
its income and profits to its subsidiary through transfer pricing.
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