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All Journal Jurnal Terapan Manajemen dan Bisnis
Reza Ramadhan
Polytechnic of State Finance STAN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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TRANSFER PRICING DECISIONS AT MULTINATIONAL COMPANIES IN INDONESIA: TAX EXPENSES, FOREIGN OWNERSHIP, INTANGIBLE ASSETS Anggun Budi Utami S Depari; Reza Ramadhan; Amrie Firmansyah
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 6, No 2 (2020): VOLUME 6 NUMBER 2 (2020)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v6i2.2282

Abstract

This study aims to examine the effect of tax expenses, foreign ownership on transfer pricing decisions. This study employs quantitative methods. This study's data type is secondary data from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Data were obtained from the Indonesia Stock Exchange's official website at http: //www.idx.co.id. Sampling was conducted by purposive sampling technique with a final sample of 30 observations. Hypothesis testing is done by multiple regression analysis with panel data. This study concludes that tax expenses and intangible assets are positively associated with transfer pricing decisions, while foreign ownership is not associated with transfer pricing decisions. This study indicates that Indonesia's Tax Authority needs to exercise tighter supervision on MNCs with intangible assets.
Co-Authors Amrie Firmansyah Anggun Budi Utami S Depari