The Effect of Taxes, Foreign Ownership, and Company Size on Transfer Pricing
Keywords:
Company Size, Foreign Ownership, Tax, Transfer PricingAbstract
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
Darma, Sapta Setia. 2020. “Pengaruh Pajak, Exchange Rate, Tunneling Incentive Dan Bonus Plan Terhadap Transaksi Transfer Pricing Pada Perusahaan Multinasional Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2014-2017.” Jurnal Ekonomi Efektif 2 (3): 469–78. Https://Doi.Org/10.32493/Jee.V2i3.6811.
Hidayat, W. W., Winarso, W., & Hendrawan, D. 2019. “Pengaruh Pajak Dan Tunneling Incentive Terhadap Keputusan Transfer Pricing Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2012-1017.” Jurnal Ilmiah Akuntansi Dan Manajemen (JIAM) 15 (1): 235–40.
Janrosl, Viola Syukrina E. 2018. “Analisis Pengaruh Leverage , Ukuran Perusahaan Dan Keuangan Pada Perusahaan Perbankan.” Jurnal Benefita 3 (2): 196–203.
Kusumasari, Ratna Dewi, Sri Fadilah, And Edi Sukarmanto. 2018. “Pengaruh Pajak , Kepemilikan Asing Dan Ukuran Perusahaan Terhadap Transfer Pricing ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2016 ).” Prosiding Akuntansi 4 (2): 766–74.
Mayantya, Sanintya, Priyono Puji Prasetyo, Universitas Islam Indonesia, Universitas Islam Indonesia, And Universitas Ahmad Dahlan. 2021. “THE EFFECT OF TAX MINIMIZATION , BONUS MECHANISM , FOREIGN OWNERSHIP , EXCHANGE RATE ,” 05: 57–72.
Prabaningrum, Dyah Detari, Titiek Puji Astuti, And Yunus Harjito. 2021. “Edunomika – Vol. 05, No. 01 (2021)” 05 (01): 47–61.
Putri, Wika Arsanti. 2018. “Prinsip Kewajaran Dan Dokumen Sebagai Penangkal Kecurangan” 6 (1): 1–10.
Santosa, Siti Jasmine Dwi, And Leny Suzan. 2018. “Pengaruh Pajak, Tunneling Incentive Dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing (Studi Kasus Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2016).” Kajian Akuntansi 19 (1): 72–80.
Sari, Pamungkas, Mubarok Eling, And Abdullah. 2018. “Pengaruh Profitabilitas, Pajak Dan Debt Convenant Terhadap Transfer Pricing ( Studi Empiris Perusahaan Manufaktur Terdaftar Di BEI Tahun 2012-2016 ).” Seminar Nasional I Universitas Pamulang, 1–6.
Sulistyowati Sulistyowati, R Kananto. 2019. “The Influences Of Tax , Bonus Mechanism , Leverage And Company Size Through Company Decision On Transfer Pricing” 73 (Aicar 2018): 207–12.
Tiwa, Evan Maxentia, David P.E. Saerang, And Victorina Z. Tirayoh. 2017. “Pengaruh Pajak Dan Kepemilikan Asing Terhadap Penerapan Transfer Pricing Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2013-2015.” Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi 5 (2): 2666–75. Https://Doi.Org/10.35794/Emba.V5i2.17105.
Windanarti, Dwi. 2021. “PENGARUH PAJAK DAN KEPEMILIKAN ASING TERHADAP KEPUTUSAN PERUSAHAAN DALAM MELAKUKAN TRANSFER PRICING (Studi Empiris Pada Perusahaan Pertambangan Yang Tergabung Dalam Indeks Saham Syariah Indonesia (ISSI) Periode 2014-2018),” 6.
Yulia, Aida, Nurul Hayati, And Rulfah M. Daud. 2019. “The Influence Of Tax, Foreign Ownership And Company Size On The Application Of Transfer Pricing In Manufacturing Companies Listed On Idx During 2013-2017.” International Journal Of Economics And Financial Issues 9 (3): 175–81. Https://Doi.Org/10.32479/Ijefi.7640.
Published
How to Cite
Issue
Section
Copyright (c) 2022 Dede Marliana, Rida Prihatni, Indah Muliasari
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
