Pengaruh Pajak, Kepemilikan Asing Terhadap Keputusan Transfer Pricing
Keywords:
Tax, Foreign Ownership, Transfer Pricing
Abstract
This study aims to analyze the effect of tax and foreign ownership on the company's transfer pricing decisions. The population in this study were 80 manufacturing companies in the Basic Industry and Chemical sectors which were listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling method used purposive sampling method. The data used is secondary data using panel data regression analysis using eviews 9.0 software. The results of the study show that the tax variable has no significant effect on transfer pricing decisions, foreign ownership variables have no effect on transfer pricing decisions, but simultaneously or together taxes and foreign ownership have a positive and significant effect on transfer pricing decisions.
References
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Arifin, A., Saputra, A. A.-D., & Purbasari, H. (2020). Company Size, Profitability, Tax, and Good Corporate Governance On The Company’s Decision To Transfer Pricing (Empirical Study on Manufacturing Companies Listed on the Indonesia
Stock Exchange for the 2015-2018 Period). In Riset Akuntansi dan Keuangan Indonesia (Vol. 5, Issue 2, pp. 141–150). https://doi.org/10.23917/reaksi.v5i2.12404
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Kiswanto, N., & Purwaningsih, A. (2014). Pengaruh Pajak, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Transfer Pricing pada Perusahaan Manufaktur di Bei Tahun 2010-2013. Jurnal Ekonomi Akuntansi Universitas Atma Jaya, 1–15.
Novira, A. R., Suzan, L., & Asalam, A. G. (2020). Pengaruh Pajak, Intangible Assets, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing (Studi Kasus pada
Arifin, A., Saputra, A. A.-D., & Purbasari, H. (2020). Company Size, Profitability, Tax, and Good Corporate Governance On The Company’s Decision To Transfer Pricing (Empirical Study on Manufacturing Companies Listed on the Indonesia
Stock Exchange for the 2015-2018 Period). In Riset Akuntansi dan Keuangan Indonesia (Vol. 5, Issue 2, pp. 141–150). https://doi.org/10.23917/reaksi.v5i2.12404
Fuadah, L. L., & Nazihah, A. (2019). The Effect Of Tax, Tunneling Incentive, Bonus Mechanisms, And Firm Size On Transfer Pricing (Indonesian Evidence). Journal of Accounting Finance and Auditing Studies (JAFAS), 5(1), 1–17. https://doi.org/10.32602/jafas.2019.0
Ifada, L. M., & Puspitasari, T. (2016). Jurnal Akuntansi dan Auditing. Jurnal Akuntansi Dan Auditing, 13(1), 97–108.
Indrasti, A. W. (2016). Profita Volume 9. No. 3. Desember 2016 Pengaruh Pajak, Kepemilikan Asing,. Profita, 9(3), 348–371.
Kiswanto, N., & Purwaningsih, A. (2014). Pengaruh Pajak, Kepemilikan Asing, dan Ukuran Perusahaan terhadap Transfer Pricing pada Perusahaan Manufaktur di Bei Tahun 2010-2013. Jurnal Ekonomi Akuntansi Universitas Atma Jaya, 1–15.
Novira, A. R., Suzan, L., & Asalam, A. G. (2020). Pengaruh Pajak, Intangible Assets, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing (Studi Kasus pada
Published
2023-09-07
How to Cite
Yohana Sugianti Nasrin. (2023). Pengaruh Pajak, Kepemilikan Asing Terhadap Keputusan Transfer Pricing. Jurnal Mutiara Ilmu Akuntansi, 1(4), 380-384. https://doi.org/10.55606/jumia.v1i4.2062
Section
Articles
