Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)

Pengaruh Tax Expense, Intangible Asset, Dan Foreign Ownership Terhadap Indikasi Praktik Transfer Pricing Dengan Firm Size Sebagai Variabel Moderasi (Studi Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2016–2020)

Alif Maha Rizqi (Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya)
Mohamad Khoiru Rusydi (Fakultas Ekonomi dan Bisnis, Universitas Brawijaya)

Article Info

Publish Date
01 Jan 2023

Abstract

This research aims to analyze and empirically prove the effect of tax expense, intangible assets, and foreign ownership on indications of transfer pricing practices with firm size as the moderating variable. This research employs the causal quantitative method. The samples of 24 manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 were selected through purposive sampling with specified criteria, and analyzed by Multiple Linear Regression and Moderated Regression Analysis (MRA). The results indicated that tax expense and intangible assets had a negative effect on indications of transfer pricing practices, but foreign ownership had no effect. Firm size was proven to strengthen the effect of tax expense on indications of transfer pricing practices, but firm size did not moderate the effect of intangible assets and foreign ownership on indications of transfer pricing practices.

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Journal Info
Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Website

Abbrev

tiara

Publisher

Universitas Brawijaya

Subject

Economics, Econometrics & Finance

Description

Publish all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and ...