Jurnal Ekonomi
Vol. 11 No. 01 (2022): Juni, Jurnal Ekonomi, 2022

EMPIRICAL STUDY OF TRANFER PRICING ON CONSUMPTION COMPANIES ON THE INDONESIA STOCK EXCHANGE

Mamay Komarudin (Universitas Bina Bangsa)
Grace Citra Dewi (Universitas Katolik Widya Mandala)



Article Info

Publish Date
28 Jun 2022

Abstract

The purpose of this study is to analyze the effect of good corporate governance (GCG) on transfer pricing; analyze the effect of tunneling incentives on transfer pricing, the effect of intangible assets on transfer pricing, and the effect of profitability on transfer pricing . This type of research is explanatory research. The population of this study is multinational companies in the consumption industry listed on the Indonesia Stock Exchange (IDX). The method analysis of multiple linear analysis to search for its regression equation. The data analysis results show that Good Cooporate Goverment (GCG) has a positive and significant effect on the company's decision to carry out transfer pricing. Tunneling Incentive (TNC) positively and significantly affects the company's decision to carry out transfer pricing. Intangible Assets do not have a positive and insignificant effect on the company's decision to transfer pricing. Profitability does not have a positive effect on the company's decision to transfer pricing

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Journal Info

Abbrev

Ekonomi

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal Ekonomi is a peer-reviewed journal that publishes scientific articles that are the results of original scientific research (top priority) and new scientific review articles (not priority) from various academics and researchers that have not been published elsewhere, including: 1. Accountancy ...