Jurnal Ekonomika dan Bisnis
Vol 10 No 1 (2023): Jurnal Ekonomika dan Bisnis UNISS

Analisis Faktor-Faktor Yang Mempengaruhi Transfer Pricing Pada Perusahaan Sektor Industri Di Indonesia

Mohammad Ridwan (Unknown)
Annisa Diah Arofah (Unknown)
Anindya P.R.Z Putri (Unknown)
Untung Prasetyo Ilham (Unknown)



Article Info

Publish Date
17 Mar 2023

Abstract

This research is aimed at empirically proving whether Transfer pricing is affected by the variables Tax, Exchange Rate, Company Size, Bonus Mechanisms, Profitability, and Leverage in industrial sector companies listed on the Indonesia Stock Exchange in 2018-2021. This sampling uses the Purposive Sampling method from 30 companies for samples from industrial sector companies listed on the Indonesia Stock Exchange in 2018-2021. The documentation was conducting data collection techniques with the company's annual report through each company's website. The research uses multiple linear regression analysis techniques with research data processing tests using SPSS version 26. This study shows that the simultaneous model of Transfer pricing is influenced by the variables Tax, Exchange Rate, Firm Size, Bonus Mechanism, Profitability, and Leverage. The partial test results show that Transfer pricing is influenced by Tax, Firm Size, Bonus Mechanism, Profitability, and Leverage variables which affect Transfer pricing. The Exchange Rate does not affect transfer pricing

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Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance

Description

JEB: Jurnal Ekonomika dan Bisnis (Journal of Economics and Business) is an National Journal published by Faculty of Economics and Business Selamat Sri University (UNISS) in collaboration with The BPS Statistics Indonesia (MoU). JEB: Jurnal Ekonomika dan Bisnis (Journal of Economics and Business) is ...