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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JURNAL ABDIMAS TRIDHARMA MANAJEMEN DEDIKASI PKM EkoPreneur eCo-Fin Journal of Artificial Intelligence and Digital Business International Journal of Economics, Business and Innovation Research Jurnal Nusa Akuntansi
Muhammad Sopiyana
universitas pamulang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

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The Effect of Tax Planning, Foreign Ownership, and Firm Size on Transfer Pricing Marsanda Wanda Djoesidah; Muhammad Sopiyana
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.6078

Abstract

This study was conducted to empirically analyze the effect of Tax planning, Foreign Ownership, and Firm Size on Transfer pricing in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. Transfer pricing is an important issue in multinational business practices because it is often used as a strategy to minimize tax burdens through the manipulation of transaction prices between related companies, making it an interesting subject for examining the factors that influence it. The population in this study consists of all energy companies listed on the IDX, with the sampling technique using purposive sampling based on certain criteria, resulting in a sample of 7 companies that met the requirements over the five-year observation period. The data used in this study is secondary data sourced from the annual financial statements of each sample company. The analytical method used is panel data regression analysis with the assistance of EViews 12 software to test the relationships between variables both simultaneously and partially. The results of the study show that simultaneously, Tax planning, Foreign Ownership, and Firm Size have a significant effect on Transfer pricing. However, partially, the results show that Tax planning and Foreign Ownership do not have a significant effect on Transfer pricing, while Firm Size has been proven to have a significant effect on Transfer pricing. These findings imply that the scale of a company is a dominant factor that needs to be considered by regulators and tax authorities in supervising transfer pricing practices in the energy sector.
Co-Authors Adelia Pratiwi Ayu Fitria Ningrum Erick Agustinus Hamida Hunein Hilda Damayanti Intan Kirana Amelia Vitaloka Leonardus Danang Novanto Sukoyo Marsanda Wanda Djoesidah Mega Tri Lestari Nani Mulyani Pertiwi Agustina Prima Sadewa Riska Damayanti Septian Arief Budiman