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Najihah, Naila
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THE PHENOMENON OF TRANSFER PRICING IN MANUFACTURING COMPANIES IN INDONESIA Oktafiana, Ista Ayu; Najihah, Naila
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.15.NO.02.TAHUN.2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2026.v15.i02.p08

Abstract

Transfer pricing has become a strategic issue at the intersection of accounting, international taxation, and development policy because it is directly related to the stability of state revenue and tax fairness. Therefore, this study aims to examine the effect of profitability, exchange rates, and foreign ownership on transfer pricing. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. The sample was determined using purposive sampling. The number of samples obtained in accordance with the criteria was 22 manufacturing companies with 66 annual reports. All data will be processed using multiple linear regression analysis. The results of the study indicate that profitability has a positive effect on transfer pricing, meaning that high profitability enables companies to implement transfer pricing through the process of profit shifting. Exchange rates and foreign ownership do not affect transfer pricing, meaning that exchange rates are not taken into consideration in implementing transfer pricing, and high foreign ownership makes it possible to suppress transfer pricing practices in order to pay attention to future risks and a decline in company value that will affect minority and majority shareholders. The results of this study have implications for strengthening agency theories, namely that owners (especially foreign owners) and managers can utilize transfer pricing to shift profits across entities within a group.
Co-Authors Devi Permatasari Indah Yuliana Indri Kartika, Indri Luluk Muhimatul Ifada Maya Indriastuti Mutaharoh, Mutaharoh Mutoharoh, Mutoharoh Oktafiana, Ista Ayu Winarsih Winarsih Wulandari, Yuyun Hardika Zainal Alim Adiwijaya, Zainal Alim