Profita : Komunikasi Ilmiah dan Perpajakan
Vol 14, No 1 (2021)

Empirical Study of Tranfer Pricing in Consumption Companies on the Indonesia Stock Exchange

Mamay Komarudin (Universitas Bina Bangsa)



Article Info

Publish Date
30 Apr 2021

Abstract

The purpose of this research is to analyze the influence of good corporate governance (GCG) on transfer pricing; analyze the effect of tunneling incentive on transfer pricing, analyze the influence of intangible assets on transfer pricing and analyze the effect of profitability on transfer pricing. This type of research is exoplanet research. The population of this research is a multinational company in the consumption industry listed on the Indonesia Stock Exchange (IDX). Multiple linear analysis methods to look for regression equations. Based on the results of data analysis shows Good Cooporate Goverment (GCG) has a positive and significant effect on the company's decision to transfer pricing.  Tunneling Incentive (TNC) has a positive and significant effect on the company's decision to transfer pricing. Intangible Asset has no positive and insignificant effect on the company's decision to transfer pricing. Profitability has no positive effect on the company's decision to transfer pricing.

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Journal Info

Abbrev

Profita

Publisher

Subject

Economics, Econometrics & Finance

Description

The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to ...