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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dharma Jnana Gunung Djati Conference Series E-JRM Jurnal Pengabdian Masyarakat dan Riset Pendidikan Papanda Journal of English Education
Zahrotun Nisa
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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The Effect of Tax and Leverage on Transfer Pricing Decisions with Institutional Ownership as Moderating Zahrotun Nisa; Wahidahwati Wahidahwati; Suwardi Bambang
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4767

Abstract

This study aims to determine the effect of tax and leverage on transfer pricing decisions with institutional ownership as moderating. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used is purposive sampling. The number of samples in this study amounted to 110 observations. This research is classified as quantitative research which is tested using the Moderating Regression Analysis (MRA) analysis technique. The results of this study indicate that taxes have a significant effect on transfer pricing decisions. Leverage has no significant effect on transfer pricing decisions. While the variable of institutional ownership as a moderating factor is not able to moderate the relationship of tax effect on transfer pricing decisions, but institutional ownership is able to moderate the relationship of leverage to transfer pricing decisions. The coefficient of determination is 0.138, which means that 13.8% of the indications that the company is doing transfer pricing is influenced by this variable, while the rest is explained by other variables. This shows that there are still many variables outside the study that can explain transfer pricing.
Co-Authors Abdul Wasik Arditya Prayogi Dina Windiarti Eka Nurhidayat Eva Aviah Nur Azizah Faiqotul Mutia Hilda Muthia Agustin Islachatun Nimah MUHAMMAD AGUS SALIM Naimah Sundari Nazwa Ramadhani Neyla Rajwa Noor Fina Sholawati Nurul Safitri Putra Abdan Syakuro Rifatul Qonita Ronny Malavia Mardani Saeful Anam Salsyabila Is Inaya Siti Nur'aini, Intan Suherli Kusmana Suwardi Bambang Vira Qorina Wahidahwati Wahidahwati Zulfa Syarifah