The Effect of Taxes, Foreign Ownership, and Company Size on Transfer Pricing

Authors

  • Dede Marliana Universitas Negeri Jakarta
  • Rida Prihatni Universitas Negeri Jakarta
  • Indah Muliasari Universitas Negeri Jakarta

Keywords:

Company Size, Foreign Ownership, Tax, Transfer Pricing

Abstract

The research aims to determine the effect of taxes, foreign ownership, and company size on transfer pricing. The data used in this study is secondary data with quantitative research methods. This study uses the technique of observing the financial statements and the company's annual report. The population in this study are consumer cyclicals, consumer non-cyclicals, and industrial sector companies listed on the IDX during the 2018-2021 period. The sample selection technique uses purposive sampling. This study used 144 data observations and hypothesis testing was carried out using logistic regression analysis with Eviews 12 software. The data were analyzed using descriptive statistical analysis, model feasibility tests, classical assumption tests, logistic regression analysis, and hypothesis testing. Based on the results of the study, it is known that taxes have a negative effect on transfer pricing. Meanwhile, foreign ownership and company size have no effect on transfer pricing.

 

Keyword: Company Size, Foreign Ownership, Tax, Transfer Pricing

 

References

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Published

2022-08-31

How to Cite

Dede Marliana, Rida Prihatni, & Indah Muliasari. (2022). The Effect of Taxes, Foreign Ownership, and Company Size on Transfer Pricing. Jurnal Akuntansi, Perpajakan, Dan Auditing - JAPA, 3(2), 316-327. Retrieved from http://pub.unj.ac.id/index.php/japa/article/view/860

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