Jurnal Inovasi Bisnis (Inovbiz)
Vol 11, No 1 (2023)

The Impact of Tax, Foreign Ownership, and Firm Size on Transfer Pricing (Empirical Studies on Coal Mining Sub-Sector Companies Listed in Indonesia Stock Exchange for 2012-2021 Period)

Vania Audrey Alexandria (Ciputra University)
Wirawan Endro Dwi Radianto (Ciputra University)

Article Info

Publish Date
30 Jun 2023

Abstract

This study aims to examine the effect of tax, foreign ownership, and company size on transfer pricing in coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2012-2021 period. Based on the purposive sampling method, 19 companies met the criteria to be sampled in the research from 2012-2021. The number of samples in the study for 10 years with 157 observations. This study uses a robust regression analysis model. Based on the results of data analysis research, it can be concluded that taxes have a positive effect on transfer pricing, while foreign ownership and company size have no effect on transfer pricing in coal mining sub-sector companies listed on IDX for the 2012-2021 period.

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Journal Info
Jurnal Inovasi Bisnis (Inovbiz)
Website

Abbrev

IBP

Publisher

Politeknik Negeri Bengkalis

Subject

Economics, Econometrics & Finance

Description

Jurnal Inovasi Bisnis (Inovbiz) focuses on how we gain knowledge through innovation and how knowledge encourages the innovation both in economics and business. It is provided for writer, researcher, professor, and practitioner who want to publish their research reports or articles, theoritical or ...