Jurnal Ilmiah Edunomika (JIE)
Vol 5, No 1 (2021): EDUNOMIKA : Vol. 05, No. 01, 2021

PENGARUH PAJAK, KEPEMILIKAN ASING, BONUS PLAN DAN UKURAN PERUSAHAAN TERHADAP PERUSAHAAN MELAKUKAN TRANSFER PRICING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014-2018)

Dyah Detari Prabaningrum (Universitas Setia Budi Surakarta)
Titiek Puji Astuti (Universitas Setia Budi Surakarta)
Yunus Harjito (Universitas Setia Budi Surakarta)

Article Info

Publish Date
08 Feb 2021

Abstract

This study aims to test empirically the effect of taxes, foreign ownership, bonus plans and company size on transfer pricing in the manufacturing sector listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 period. Based on the purposive sampling method, 33 companies met the criteria to be sampled in the study from 2014-2018. The number of samples in the study for 5 years with 165 observations. This study uses a panel data regression model. Based on the results of data analysis research, it can be concluded that taxes have a positive effect, while foreign ownership, bonus plans, and company size have no effect on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. Keywords: transfer pricing, tax; foreign ownership, the bonus plan, the size of the company

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Journal Info
Jurnal Ilmiah Edunomika (JIE)
Website

Abbrev

jie

Publisher

STIE AAS Surakarta

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

Jurnal Ilmiah EDUNOMIKA dengan ISSN 2598-1153, diterbitkan 2 (dua) kali setahun (Pebruari dan Agustus) oleh LPPM STIE AAS Surakarta bekerjasama dengan Pusat Kajian Pendidikan dan Ekonomi (PUSKAPE), Yayasan Keluarga Muslim Al Azarul Ulum Sukoharjo. Terbit pertama pada bulan Pebruari 2017. Redaksi ...