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All Journal E-Jurnal Akuntansi
Ni Nyoman Nikunja Vasini
Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto, Indonesia
Economics, Econometrics & Finance

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Transfer Pricing from the Perspective of Tax Planning, Thin Capitalization, and Company Size Ni Nyoman Nikunja Vasini; Ani Kusbandiyah; Iwan Fakhruddin; Ira Hapsari
E-Jurnal Akuntansi Vol. 34 No. 3 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The research aims to obtain empirical evidence regarding the influence of tax planning, thin capitalization and company size on transfer pricing decisions. The research sample in this study is unbalanced panel data of 42 coal sector companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2022 period. A total of 141 observation data met the criteria selected using purposive sampling. The results of research using panel data regression show that tax planning and company size have a positive effect on transfer pricing decisions, but thin capitalization has no effect on transfer pricing decisions.
Co-Authors Ani Kusbandiyah Ira Hapsari Iwan Fakhruddin