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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Rifqiyati Rifqiyati
Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta, Depok
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Pengaruh Pajak, Multinasionalitas, dan Tunneling Incentive terhadap Keputusan Transfer Pricing Rifqiyati Rifqiyati; Masripah Masripah; Munasiron Miftah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 3 (2021): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i3.214

Abstract

Purpose: This research aimed to determine the effect of taxes, multinationality, and tunneling incentive on the decision on transfer pricing in non-financial sector companies. Research methodology: This research uses quantitative research methods. Testing the hypothesis used multiple linear regression analysis with panel data on Stata 16.0. The population is non-financial sector companies listed on the IDX in 2017-2019. This research has a sample of 53 companies. Results: Based on the results of data analysis, it can be concluded that (1) taxes has a positive and significant effect on the decision on transfer pricing, (2) multinationality has a positive and significant effect on the decision on transfer pricing, (3) tunneling incentive has no effect on the decision on transfer pricing. Limitations: This limitation of research is the number of samples used in this research due to many companies that do not meet the established criteria. Contribution: This study's results can be used as a reference for further researchers and take into consideration for company management, investors and creditors in making decisions.
Co-Authors Masripah Miftah, Munasiron